The COVID-19 pandemic alongside other environmental and social crises have raised questions around the role of government, governance and the notion of tourism value. The aim of this paper, therefore, was to develop a conceptual framework that makes sense of the tourism value discussion within the wider context of the New Zealand Department of Conservation’s aspiration of Papatūānuku Thrives (Mother Earth Thrives). Drawing on critical studies, current New Zealand tourism strategies, stakeholder input and discussions with government employees, a values-based tourism framework has been developed. The “tourism tree” integrates aspects of a regenerative tourism paradigm and cultural values from Te Ao Māori (the world of Māori) and recognises the importance of healthy roots for tourism to contribute positively to multiple wellbeings and give back to place. Whilst only a stepping-stone towards transformative blending of paradigms, the framework will help the Department in their policy and operational decisions, with a view towards achieving intergenerational positive outcomes from tourism.