An Irish tourist has died in a horror drowning in the Whitsundays. 

Police received reports of a lifeless body in the water at Whitehaven Beach, off the Queensland coast, about 11am on Wednesday. 

The 35-year-old man was brought to shore and declared dead a short time later. 

'As the matter is before the Coroner, it would be inappropriate to comment further,' police told 7News in a statement. 

The man's death is the latest in a series of New Year's incidents on the east coast. 

In NSW, a man died after his boat overturned in powerful swell near Barrenjoey Headland at Palm Beach, in Sydney's northern beaches.

The search for a 14-year-old boy who was onboard the boat resumed on Thursday.

Another man from the vessel was found clinging to a rock platform about 25metres from the overturned boat, suffering severe injuries to his left leg.

Police received reports of a lifeless body in the water at Whitehaven Beach, off the Queenslandcoast, about 11am on Wednesday (the beach is pictured)

It comes after a died after his boat overturned in powerful swell near Barrenjoey Headland at Palm Beach, in Sydney's northern beaches (pictured)

A helicopter is seen searching for a missing man at Coogee Beach

Wild weather is hampering the search for a missing man at Coogee

Locals at Coogee are seen after a man went missing in the surf about 6am on Thursday

He was winched to safety by a rescue helicopter and lowered onto a clearing near the foreshore car park for urgent treatment.

In Sydney's eastern suburbs, the search continues for a missing swimmer who entered the water at Coogee Beach about 6am on Thursday. 

Emergency crews received reports the man, believed to be aged in his 20s, was in trouble in the water. 

A police officer was seen charging into the surf holding a flotation device to help other swimmers keep the man afloat.

However, the group was unable to bring the man to shore.

Paramedics were seen treating onlookers for shock, with men and women seen hugging on the shoreline. 

The drama unfolded only two hours after tragedy struck at nearby Maroubra Beach, less than three kilometres away.

Around 4am, a 25-year-old woman was swept out to sea when a powerful wave knocked her from a tidal rock pool and dragged her into the ocean.

Her body was recovered about an hour later during an extensive search involving PolAir helicopters and Marine Area Command.

Police are seen speaking to onlookers after a young man disappeared in the surf at Coogee

People were seen embracing at the water's edge as the search for the man continued

Around 4am, a 25-year-old woman was swept out to sea when a powerful wave knocked her from a rock pool at Maroubra Beach and dragged her into the ocean

The body is yet to be formally identified, but police believe it is the missing woman.

Authorities are urging Aussies to stay away from Sydney's beaches on Thursday.

The Bureau of Meteorology has issued a hazardous surf warning for the coastline, advising swimmers to keep out of the water and avoid surf-exposed areas.

Similar warnings are in place for the Byron, Coffs, Macquarie, Hunter, Illawarra and Eden coasts, with treacherous conditions expected throughout New Year's Day.

'People should consider staying out of the water and avoid walking near surf-exposed areas,' the warning said.

Rock fishers are being told to seek safer platforms, while boaties are warned against crossing shallow bars due to the ongoing risk.

Northern Beaches surf lifesaving co-ordinator Steve Downman said Sydney beaches were being pounded by 'walls of white water' and powerful waves.

'Heading to the beach today is definitely not a good idea, most beaches will be closed,' he told ABC Sydney Radio.

'We're expecting waves up to two and a half to three metres, extremely large and dangerous.'