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I am considering buying a new Ford Kuga 2.0 litre AWD diesel vehicle which has a maximum rated towing capacity of 1800 kg. I note that this same vehicle has a lower rated towing capacity of 1600 kg in other countries (eg Australia). The vehicle would be used to tow my boat which weighs approx. 1.2 tonne fully loaded. I fish at the Coromandel which involves travelling over several very steep hills. Would you consider the Kuga to be up to this task or would a larger diesel SUV be more appropriate. If so do you have a suggestion as to which one.

I'd consider the Kuga well up to the task. It has plenty of torque, sits well on the road and with a 1,200kg load, has a good towing weight margin whichever rating you use.
I've checked with Ford NZ to find out why their quoted towing weight is higher than Ford Australia. The answer they provided was that Ford NZ use the standard applied in Europe and South Africa, but Ford Australia apply a different formula - perhaps due to higher temperatures?
FYI, New Zealand legislation requires the vehicle to be able to stop within 30 metres from 50km/h.
Obviously, all the weights we're talking about here would be for a braked trailer. There isn't a vehicle on the market that would be rated at any more than about 750km unbraked.