您太太的情况估计还是需要对本科学历进行NZQA评估。以下是移民局关于认可学历的说明:
A higher qualification does not automatically meet the qualification requirement under LTSSL. The occupations and relevant qualifications/work experience on the LTSSL were developed in conjunction with specific industry/sector. The industry/sector advise on the acceptable qualifications/work experience for the occupations. The requirements are driven by industry and the associated bodies.
Reasoning of why the higher qualifications are not always acceptable in place of the lower ones centres on the lower qualification containing practical components. Not all higher qualifications have a practical component and may be solely theory based. A higher qualification does not necessarily mean that the person has the specific skills of the lower qualification.
Your options:
If you can demonstrate that your qualification contains the same content or covers the same areas as the listed qualification, then it may be considered with your application. NB: Bachelor vs Masters - they are not comparable.
To demostrate comparability of your qualification you may wish to approach NZQA to assess it against the lower qualification to see if it was comparable/contained the same components. Or you may approach the appropriate Industry Training Organisation or industry body for confirmation that the higher qualifications is sufficient to undertake employment in the specific occupation. This evidence should be attached to your qualification evidence when submitting your application, and your immigration officer will consider it accordingly.