The woman was found unresponsive along the beach at 10.15pm, when emergency services were called to the scene, before declaring her deceased.
The woman has been identified as a 29-year-old woman, believed to have been in Queensland on holiday from Victoria.
With the assistance of Rescue 500, police commenced a search and rescue operation, however the man could not be located.
In a statement, Queensland Police said the search had resumed at first light on Friday.
"Police are appealing for anyone who may have information to contact them," the statement said.
A report will be prepared for the coroner.
