The photo was taken by the Tait Brothers, with a printed logo on the back suggesting they operated in Dunedin, Hokitika and Greymouth. Where this one was taken is anyone's guess. Maybe not even in New Zealand.
What I can deduce from the photo is that the fellow is wearing a good quality woollen suit coat, which looks clean and newish. He is a bit of a dude, wearing a very fashionable roll curl on top of his head, and maintaining a good length of curl over his ears.
He is rather gaunt-looking, with hollowed-out cheeks, possibly from hard physical labour - or perhaps he had been ill. He has light-coloured eyes, and appears to be aged in mid to late thirties.
Early Canterbury Photographers has a lot of information about the Tait Bros operation, but there is no example of the same style of printed mountboard, so that doesn't help with a date. The man's hair-style and fashion, though, places the portrait date in the mid to late 1860s.
Again, if you are able to identify this man, please get in touch.