Like Australia, New Zealand has a 10-level qualifications framework (the New Zealand Qualifications Framework; NZQF) and a referencing exercise has found a one-to-one correspondence between the levels of the two frameworks. However, the names given to qualifications at different levels are not the same and New Zealand does not have associate degrees, thus only levels 7 – 10 correspond to academic degrees. These are the bachelor's degree (level 7), bachelor honours degree (level 8), master's degree (level 9) and the doctoral degree (level 10). In addition to these, the NZQF has certificates across levels 1 – 6, diplomas at levels 5 and 6, graduate certificates and graduate diplomas at level 7 (bachelor's) and postgraduate certificates and postgraduate diplomas at level 8 (honours). Another referencing exercise, comparing the NZQF to the 10-level Irish National Framework for Qualifications found that degrees were comparable but that further work was needed to improve compatibility for the sub-degree levels (1 – 6). Non-degree qualifications at levels 7 – 9 were not included in the study. In New Zealand, master's degrees may be awarded with classified honours (1st, 2:1, 2:2, 3rd) or with distinction or merit.