SFA chief executive Gordon Smith has admitted a Scotland friendly in New Zealand was considered for May. But he maintains there were never any direct discussions with the country's football federation on the issue.
NZF chief executive Michael Glading accused the SFA of asking for around £250,000 to fly out to Wellington for a match against the All Whites.
Those comments irked Smith, who has nevertheless confirmed a match against New Zealand might have happened had new Scotland boss Craig Levein not vetoed it.
"We had looked to see about maybe having a friendly in Australia," Smith said.
"If that was the case then there was a possibility we'd have taken a double-header while the players were in that part of the world.
"New Zealand was considered; we never had any discussions with them whatsoever.
"There's a certain delay that you have to have at the end of the season before you can play an international match because it's World Cup year.
"That's fine if your players are staying together and in order to play in the World Cup.
"But if you're not, your players are leaving it quite long after the season's finished.
"So Craig felt it was better we don't have a May friendly."
Smith is still waiting for an explanation for Glading's comments.
"We haven't heard anything more from New Zealand," he said.
"We were quite surprised by the comments because we never had any discussions with them at all. We put our side of it out there.
"So at this moment in time, I'd be quite interested to know what New Zealand's reaction is to our comments."