The Maritime Zones Act 2013 states that the baseline of the territorial sea of Niue is measured from the low-water mark along the coast of Niue, or where there is a coral reef along any part of the coast of Niue, the low-water mark along the outer edge of the coral reef.
The territorial sea comprises those areas of the sea having, as their inner limits, the baseline and, as their outer limits, a line measured seaward from that baseline, every point of which is distant 12 nautical miles from the nearest point of the baseline.
The Territorial Sea Outer Limit Notice 2013, No. 2013/2B states the relevant coordinates for the territorial sea of Niue. Most important is that it highlights the geodetic framework in which the geographic coordinate is determined by reference to the World Geodetic System 1984 (WGS 84). It also shows charts that illustrates the lines described under the schedule of coordinates.
https://www.un.org/Depts/los/LEGISLATIONANDTREATIES/PDFFILES/niu_territorial_sea_outer_limits_notice_2013.pdf
https://www.un.org/Depts/los/LEGISLATIONANDTREATIES/PDFFILES/niu_maritime_zones_act_2013.pdf