I don't have any websites, etc to point to, but given the airport operates on QLD time, I think for all intents and purposes, you would be considered to have only been in QLD.
Given the AU state border restrictions, I would imagine the only entry to the airport is from the QLD side to the north east, so you never actually go into NSW other than when the plane is on the runway, by which stage you've cleared customs and are airside, so doubt there would be any concern from NZ MoH (from memory, the part of the terminal for INT flights is in the mid to northern end, so even then you wouldn't be in NSW by the border line).