The short vowels DRESS

The DRESS vowel is close in New Zealand, even by Australian standards, and may overlap with the FLEECE vowel in terms of its formant structure, although more central variants are also common.

There is neutralization with SQUARE before /r/ (making ferry and fairy homophonous) and neutralization with TRAP before /l/ (as in Ellen and Alan).

If vowels are to be paired in terms of length/tension, then in New Zealand English the DRESS vowel should be paired with the FLEECE vowel, as being the closest long vowel in terms of quality.