New Zealand (Pacific/Auckland) and Sydney (Australia/Sydney) are both in the Southern Hemisphere, which means their summer and winter seasons align. Both regions observe daylight saving time, but they transition on slightly different dates each year. New Zealand moves its clocks forward in late September; New South Wales moves forward in early October. This creates a brief period each year where the gap is 3 hours rather than 2.
New Zealand Standard Time is UTC+12, making it one of the first countries to enter a new calendar day. Sydney (AEST) is UTC+10. The practical result is that Auckland is almost always 2–3 hours ahead of Sydney — a comfortable working relationship for trans-Tasman teams, since both sides are within normal business hours simultaneously for most of the working day.
For recurring meetings, the safest approach is to use this planner to check the overlap on the exact date of the call, because the DST transition gap can catch teams off-guard if they have relied on the "2 hours" rule of thumb without checking the calendar.