Australia has recorded its first road fatality of the 2015 Christmas holiday season.

A passenger died in a two-car crash on the Bruce Highway, about 20km north of Gin Gin in central Queensland, about 12.45pm on Wednesday.

A man aged 65 and a 59-year-old woman were taken to Bundaberg Hospital with chest, back and shoulder injuries.

Queensland Police Assistant Commissioner Mike Keating says the death is extremely unfortunate and he's urging drivers to take care as they travel to Christmas celebrations and holiday destinations.

"We're really hoping that everyone can have a healthy, happy and safe Christmas and we can all make a contribution to making that happen on the roads," he said.

"We'd like to see the lowest possible road toll that's available to us right across the campaign period.

"That's no more fatalities, no more injury crashes, no more drink drivers, no more drug drivers."

Queensland police are increasing safety operations over the Christmas period, including stepping up drug testing.

Mr Keating said 273 people have already died on Queensland's roads in 2015, which is 16 more than over the same period in 2014.

Forensic police are at the crash scene near Gin Gin and the highway has been closed in both directions, with traffic being diverted.

Meanwhile, Tasmania Police research shows motorists are most likely to have an accident on Christmas Eve.

The danger period of noon to 8pm was identified by examining the state's crash statistics from the past five years.

* The national road toll period runs from 0001 December 23, 2015 until 2359 January 3, 2016, local times.