Related Rule
New Zealand
Practice Relating to Rule 51. Public and Private Property in Occupied Territory
Section A. Movable public property in occupied territory
New Zealand’s Military Manual (1992) provides that, in occupied territory, “confiscation is the taking of enemy public movable property without the obligation to compensate the State to which it belongs. All enemy public movable property which may be usable for the operations of war may be confiscated.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1336.