New Zealand
Practice Relating to Rule 104. Respect for Convictions and Religious Practices
New Zealand’s Military Manual (1992) provides that “religious convictions and practices … of protected persons must in all circumstances be respected”.
The manual further provides that protected persons who remain in the territory of the belligerents “must be allowed … to practise their religion”.
According to the manual, “the Occupying Power has a duty to allow freedom of religion in the occupied territory”.
In addition, the manual states that “it is the duty of the Occupying Power to see that … [the] religious convictions [of the inhabitants] are not interfered with” and that “according to the [1949 Geneva Convention IV], protected persons are entitled in all circumstances to respect for … their religious convictions and practices”.