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From Travel Information and Popular Attractions: TravelName.com

Cape Reinga is located at the Northern tip of New Zealands North Island on Aupuri Peninsula. It is a place of great significance to the Maori tradition. At Spirits Bay, a gnarled 800-year-old Pohutukawa tree faces seaward. In the Maori Language Reinga means 'the place of the leaping' and the Maoris believe that this is the place where souls of the dead climb down the roots of an ancient Pohutakawa tree to plunge into the Spirits Bay to join the world of spirits. In other words, this is where the spirits gather before entering into the next world. This is a sacred place for the Maoris and the visitors are expected to show complete respect to the place.

At 500 metres offshore the waves are wild and dangerous where the South Pacific meets the Tasman Sea. There is a white light house here perched at 165 meters above the waves and flashes a warning light every 26 seconds. The Pohutakawa tree is right below the Light house. On a clear day, you can get enchanting views. The Three Kings Islands, named by Abel Tasman in 1643, are visible on the horizon while spectacular Cape Maria Van Diemen dominates the west. Walkways in the area lead to sweeping ocean views, spectacular beaches, and coastal wetlands. Rare native species of trees and land snails, as well as ancient Maori pa (fortress) sites, add to the natural and cultural importance of this recreational reserve.
The most convenient way to reach Cape Reinga is by specially designed bus. The bus departs each morning from Kaitaia and Paihis for Cape Reinga, returning along the Peninsula's Ninety Mile Beach South of the Cape. Quicksand in the stream bed makes this route unsafe for other vehicles.

Main Attractions:
The Subritsky/Wagener Homestead and Museum and the Ninety mile beach.