If you’re refused a visa under section 61, you have no right to appeal the decision to any appeal body or court.
You can apply to the High Court for “judicial review” of the decision, but this is a limited option where the judge will look mainly at the decision-making process Immigration New Zealand followed. For more about judicial review, see the chapter “Dealing with government agencies”.
You may be able to complain to the Ombudsman: see the chapter “Dealing with government agencies”, under “Challenging decisions and conduct of government agencies”.