Local police confirmed the boy was found motionless near a garden bed at Club Wyndham Resort in Fiji on Thursday.
The eight-year-old was on holiday with his family on Denarau Island when police believe he was electrocuted.
The New Zealand Ministry of Foreign Affairs and Trade confirmed the boy was a New Zealand citizen, but Fiji police said he was living in Australia.
“Initial information gathered is that the child was allegedly electrocuted however the post-mortem will have to confirm that,” a Fiji police spokesperson told the Sydney Morning Herald.
The hotel said what happened was a “tragic accident”.
“We have expressed our heartfelt condolences to the family and our thoughts remain with them at this time,” a Wyndham Destinations Asia Pacific spokesperson said.
“Our management team is currently conducting a thorough investigation into the incident and co-operating with the police and authorities.”