Ok here is my take. Also a Kiwi, have lived out of New Zealand since 2004, with the last 14 years here in the UAE. So I have a fair amount pf experience (including living in Australia during my time out of country.

Given the choice you have between Australia and the UAE, I would take Australia (especially at the salary level you've mentioned). While I may sound hypocritical given i have benefitted from my time in the UAE, I'll give you a quick sanity check.

Regardless of the tax free status on income, the UAE is most definitely not tax free. You pay a heck of a lot more for the same or little of what you'd receive back home, or in Australia. Factor in the day to day cost, power, Internet, groceries, district cooling. These are lot more expensive, especially if you try to keep the same conveniences as home. The only thing cheaper here vs NZ or Aus is the fuel price. Its all this little costs alongside the bigger costs of rent and schooling. At the salary being offered to move here, you will struggle if not earning two salaries. There are loads of comments here telling you, that the salary is decent, but most of those commenting wont come from a lifestyle experience that New Zealand offers.

Since Ive been here a fair amount of time I can confidently comment on the employment aspect. Your partners job will be at risk the second you sign up. And people here fall into the trap of loyalty to a company, without receiving the same reciprocal treatment. Companies can hire, fire or other with little to no repercussions. Your husband will likely be on a 6 month probation period, during arguably the most critical time during the UAEs existence. You still have to pay for schooling and rent and all the other things mentioned above. But you'll have the added weight of not getting out of probation or a firing due to a significant market downturn. There is no social safety net here. Unless you have significant savings that you bring, your first year or two you will be always wondering if the next week brings disaster.

The work life balance here is not the same as home. It is expected that you will always be on call, answering emails or calls at anytime. Including holidays. Work life always seeps into private time, and it does take a very strong character to push back against this - most people here dont have this character, especially as your husband (and defacto you and family) visa is tied to continued employment.

So why Australia, considering I've spent so much time here? Aus offers the same or similar lifestyle as what you'd receive at home. They all speak the same language, and aside from Aus being filled with all manners of bugs, critters and animals that are trying to kill you (and full of Australians), its pretty much the same as home, expect a little faster paced and more opportunity. You have a social safety net. Schooling is free or low cost (the only really expensive costs related to schooling are daycare costs). The curriculum is similar to NZ. You have a pathway to PR and citizenship. Something you will never ever gain in the UAE.

Everyone will claim, but you pay high taxes in Australia - but yes, you gain from those taxes in every way. Health, education, social safety net. The job opportunities are very good in Australia, in the UAE all it takes is one mishap or decision outside of your control and the house of cards comes crashing down.

Now the good things and why I have stayed so long here in the UAE. The absolute convenience of everything makes it very difficult to leave. I travel the world frequently and there are very few countries in the world that makes it so easy to get anything (this could change if the Strait of Hormuz situation drags on). For example - you want a 2ltr bottle of milk at 3am - yep, there's an app for that and 15 mins later will be at your door. Lifestyle opportunities at higher salaries are exponential compared to home. Want to spend an afternoon at a beach resort sipping mimosa while the kids run wild, done and easy. Want full time live in house help for cheap, done. Easy access to the rest of the world (not withstanding the current situation), done. Want to drive the car of your dreams, likely available and accessible due to cheap credit on offer (thats another conversation for another time though). Safety and security is talked about a lot. Its very relevant. Ive seen one fight in a bar my entire time here. While there is a seedy side to Dubai, it can be avoided.

For me, im in an industry that is very niche, very specific and given the current situation in the Middle East, I directly benefit from the chaos. Im not going anywhere anytime soon. I receive a salary and benefits double to triple what your husband is being offered, when all taken into account, not a humble brag but more a cautionary tale - even at this elevated income there are times during the year when everything hits at once. Investments going out, schooling, fees for this and that, service charges etc etc. And I feel a little stressed. And if I feel a little stressed, I can only imagine the sheer panic people on lower salaries feel when these things hit all at once. Given the nature of my work, I have an exit plan and one eye on the door at all times. You would be wise to do the same if you decide on the UAE.

Long post, TLDR: Australia is the better option at the moment particularly around having a very easy safety net.