Mr Shortland said the men had been driving to Cape Reinga, where they were working on a roading project with United Civil Construction, and planned some fishing on the way. Traffic was light and the sand firmer than usual due to rain. It was usually Isaac Leef's responsibility to drive the work ute, but he had recently lost his licence so Mr Walker took the wheel.
They were seven kilometres north of Hukatere, travelling at about 80km/h, when the ute hit water and began to aquaplane. Richard Leef said it was "like going on ice".
The vehicle rotated, dug into the sand, flipped and rolled, coming to rest on its roof.
Mr Walker and Isaac Leef were thrown out of the vehicle. Richard Leef climbed out, and found Mr Walker was struggling to breathe. Isaac could still talk, saying he had a sore neck. Richard made both comfortable and placed Mr Walker in the recovery position before running 2.5 kilometres to raise the alarm (there was no cellphone coverage at the scene of the crash).
When Richard Leef got back to the scene he found Mr Walker had died. Isaac Leef was flown to Whangarei Hospital by the Northland Electricity rescue helicopter.
Despite being a recognised road with a speed limit of 100km/h, 90 Mile Beach was "inherently dangerous" with ever-changing conditions based on tide, weather and sand, Mr Shortland said.
No faults were found in the vehicle that might have contributed to the crash, and alcohol had not been a factor.