Niue, a sovereign state in free association with New Zealand, uses two official legal tender currencies. The New Zealand Dollar is the circulation currency for daily transactions, while the government also authorises legal tender coins in the Niue Dollar currency for collector's purposes.
A number of mints issue a large variety of coins under the authority of Niue. Most of these are commemorative and collector issues dedicated to historical or general popular culture themes not related to Niue itself. Many of them are in standard bullion sizes, including one ounce of gold (abbreviated as 1 oz Au, where "Au" comes from the Latin word for gold, Aurum). Those issued at prices much higher than their bullion value are separately listed in the Non-Circulating Legal Tender (NCLT) gold ounce section of the site.
Unlike them, this coin is targeted at bullion investors and was initially released at a price close to the value of its precious metal content.
This gold ounce is the first bullion issued by the Australian company ABC Mint in the jurisdiction of Niue.
The coin features the iconic Australian animals - the Kangaroo and Emu - set against the vast Australian outback, both looking towards the Southern Cross constellation, a defining feature of the Australian night sky, which is also present on the flag of Australia.
The Kangaroo and Emu symbolise a nation moving forward. Together with the Southern Cross, these coins not only capture Australia’s national identity but also its place in the world, anchored by the constellation that has guided the Southern Hemisphere for centuries. | 
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