Apparently in New Zealand it is structural. They have special structural-rated Gib (the local name for drywall) that is used for shear strength on exterior wall

Apparently in New Zealand it is structural. They have special structural-rated Gib (the local name for drywall) that is used for shear strength on exterior walls. They have a special screw schedule (every 5 cm) and it needs to be inspected before the tapers come in. This is because they don't use exterior sheathing for some reason, just building paper.