A Kiwi tourist has died while snorkelling off the central Queensland coast.

Local Police told the Brisbane Times the man got into trouble in the water off Lady Elliot Island, about 1.45pm on Monday.

Attempts were made to revive the 59-year-old but he died at the scene.

His 54-year-old wife was flown to Bundaberg Hospital in a stable condition after she also got into trouble while trying to help her husband, the Brisbane Times reported.

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Lady Elliot Island Eco Resort managing director Peter Gash said the tragic event occurred on the western side of Lady Elliot Island.

"Our sincere condolences go out to the gentleman's wife, extended family and friends at this deeply sad and difficult time," he said.

"This is also a very difficult time for our passionate and caring island team members who tried very hard to resuscitate the man.

"We believe everything that could have been done was carried out as efficiently as possible by all the team and guests involved, including a doctor who was a guest at the resort.

"The safety of our guests is always of paramount importance out on the island and this tragedy will affect everyone involved," he said.

"Our island team will continue to work together with the relevant authorities as they investigate this tragic accident."

An Mfat spokesperson said it was aware of the death of a New Zealander while snorkelling off the Queensland coast.

"The New Zealand Consulate-General in Sydney is providing consular assistance to the family of the deceased.

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"For privacy reasons no further information will be provided," they said.

Original article by: Jocelyn Garcia, the Brisbane Times.