Each country has it's own advantages and disadvantages obviously so you'll have to decide what you're interested in doing and then go from there.
Australia obviously has a very warm climate, occasionally to the point of being too hot. Northern Australia is tropical so that gives you some idea. They have superb beaches for surfing, reef diving and relaxing etc. They also have areas like the Gold Coast which are extremely popular tourists destinations for the beaches and the theme parks. They have many beautiful urban areas, particularly in the South. Australia also has it's own unique geography and wildlife which also pulls a lot of tourists. You can do outback tours, go off and explore the traditional outback scene and get to learn a bit about the place and the Aboriginal traditions etc.
By contrast New Zealand is a sub-tropical climate where the temperature is satisfying most of the year round. It is much wetter than Australia and it can drop below 0 in winter in the South but in summer it can reach temperatures of 33/34 degrees Celcius. The forests, the fiords, the Southern Alps, the glaciers and ski fields of the South Island are really New Zealand's big pulling card. They're simply stunning. Where Australia has tourist places like the Gold Coast, New Zealand has places like Queenstown, Rotorua and Wanaka. Of course, New Zealand isn't exempt from beautiful beaches, especially in Northland and the salt and fresh water fishing is world class.
New Zealand is commonly regarded as the adventure capital of the world so if you're looking to do anything crazy (i.e. bungee jumping, sky diving, white water rafting, caving, mountain biking, jet boating etc) it's all there.
Best Vacation choice: New Zealand or Australia
Its my choice is New Zealand
New Zealand
Both countries are perfect holiday destination. If you are seeking luxury & relaxation in natural beauty? Head to New Zealand. Spellbound by the landscape and natural beauty, an ultimate travel destination for the luxury seeker, New Zealand offers beautiful resorts and spas offering holistic treatments, natures springs and a view to die for.
with NO information to go by how do you expect an answer
best for what for whom and for when
what are your likes dislikes budget time expectations etc etc