I will provide some different advice. You will highly likely find that you do need a valid payment form for new Zealand even if you use gift cards. For example, if you create a new Apple ID then Apple may require a valid payment form (e.g. credit card) be present on the account. Also if you make any true purchases involving subscriptions or something actually costing money, they may require a payment form such as a card. This is outlined in hte quoted section from Apple's own documents:
If you can't remove your last payment method or use no payment method with your Apple ID - https://support.apple.com/HT203905
- " if you're using an existing Apple ID with the App Store for the first time, you must provide payment information."
Create or use your Apple ID without a payment method - https://support.apple.com/HT204034
- "You can remove payment methods from your existing Apple ID after you sign in to the App Store, iTunes Store, or Apple Books. You won't be asked for a payment method again until you make a purchase." However, "To make purchases from App Store, iTunes, Music, and more, you must add a valid payment method to your Apple ID" - https://support.apple.com/HT208650 In this cases purchasing means something that costs money. You can download a completely free item without a payment method, but don't forget that bit earlier about using an Apple ID for the first time needing a payment method.
Contrary to what many post here, Apple does not say anywhere that I have found that you must have a payment form from the country to which your Apple ID is set. However, there are stipulations that make it a lot easier if it is because some card companies do not like issuing cards to foreign addresses:
Payment methods that you can use with your Apple ID --> https://support.apple.com/HT202631
E.g. "Make sure that the billing address for your payment method matches the billing address for your Apple ID. In some cases, you might need to call your bank or financial institution to authorize international or online purchases. You might also need to confirm that the mobile number associated with your payment method is correct."