In dairy grazing systems, livestock urine patches are hotspots that contribute to global warming, both directly through nitrous oxide (N2O) emissions, and indirectly, through nitrate leaching. However, under warm-dry temperate environments, N2O emission factors (EFs) have not been thoroughly evaluated, accounting for the influence of urinary nitrogen (N) concentration and urine volume, and emissions measurement approach through different urine application methods. Here we quantified and compared N2O emissions and EFs on a moderately well-drained sandy loam soil from urine patches established in naturally expanding effective area (NEEA), representing urine volumes of 2, 3 and 4 L m−2 (equivalent to urine -N loadings of 141, 211 and 282 kg N ha−1), and using the uniformly wetted area (UWA) with urine applied at 10 L m−2 (709 kg N ha−1), under two different soil moistures (below field capacity, BFC; field capacity, FC). The results showed that cumulative N2O emissions in the NEEA urine patches were 0.36–0.52 kg N2O-N ha−1 over 146 days (early-winter to late-spring). In the UWA urine patches, cumulative N2O emissions were 2.3 times higher at FC (1.96 kg N2O-N ha−1) than BFC (0.87 kg N2O-N ha−1). The EFs were similar between UWA (0.09%) and NEEA (0.07–0.10%) at BFC but were significantly higher (P < 0.05–0.1) in UWA (0.26%) than NEEA (0.09–0.16%) at FC. The EFs in NEEA were not affected by urine-N loadings under BFC and FC, ranging between 0.07 and 0.16%. The relatively high versus low urine-N loadings in NEEA enhanced pasture herbage and N-uptake responses under both soil moistures. However, there were no differences in apparent N-use efficiency (ranging from 27 to 39%) across the treatments. The EFs observed in this study are much lower than the existing Australian cattle urine annual EF of 0.4%, and further examination to determine a more accurate EF for the industry is required.