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If the load (including equipment used to support or retain the load) extends more than 200mm beyond the sides of the vehicle or trailer, or more than one metre beyond the front or back of the vehicle, then you must attach suitable warning device(s) to it.
During daylight you must attach:
or
During the hours of darkness, you must have lights on the load:
During the hours of darkness, the lights must be clearly visible in clear weather at a distance of at least 200 metres.
If the overall width of the projecting load is one metre or less, then place one flag or panel or light at the centre of the load. If the load is wider than one metre, then place a flag or panel or light at each corner of the projecting load.
Note: If your load covers up essential lights on your vehicle or trailer, you must fit temporary lights to your load to make sure you comply with legal requirements. A vehicle lighting retailer or garage can advise you on purchasing and fitting temporary lights to your load.
Vehicles are allowed to carry loads up to the maximum permitted size (dimensions) for that type of vehicle (provided the vehicle can be safely loaded that way). These maximum dimensions are set out in factsheets 13b Light rigid vehicles (including cars and utes) and 13d Light simple trailers (including caravans, boat and garden trailers).
Large loads (such as boats and gliders) that cannot be reduced in size to fit within the maximum vehicle dimensions (because they are indivisible) are allowed to be moved on roads as oversize (overdimension) loads. See factsheet 53 Overdimension vehicles and loads for the details of the conditions that need to be met before these loads can be moved.
http://www.nzta.govt.nz/resources/glovebox-guide-safe-loading-towing/guide-safe-loading-towing.html