Practice Relating to Rule 26. Medical Activities
New Zealand’s Military Manual (1992) provides:
Medical personnel, military or civilian, cannot be required to afford preferential treatment to any sick or wounded person, except on medical grounds; nor may they be compelled to carry out any act incompatible with their humanitarian mission or medical ethics. No person may be punished for carrying out his medical activities in accordance with medical ethics, regardless of the nationality or status of the person treated.
With respect to non-international armed conflicts in particular, the manual states:
In accordance with general medical practice, medical personnel may not be required to give priority to any person except for medical reasons … They may not be compelled to perform any action incompatible with their humanitarian mission.