It really depends on what your friend wants, but in most cases when I upgrade friends from dial-up, I find that Xnet (www.xnet.co.nz) have the best deal. eg $36 for 2GB, "full speed" down, 128k up - no overage charges (goes back to 64k).
Or you can choose to have unlimited plans as well - it's all configurable.
The thing that I like about Xnet is that they don't force tolls on you (like most other ISPs in NZ do).
Generally you have to add another $10 to the cost of ISPs plan if you don't want to take tolls with them.
We are with Xtra for Broadband (for commercial reasons) and I find that Xnet speeds and reliability are far superior.