WARNING: CONTAINS GRAPHIC IMAGE

A French tourist who died on a major road in Bali is the holiday island's second coronavirus fatality, after the local government belatedly confirmed the cause of death.

A foreign tourist who witnessed the death of 72-year-old Frenchman Gerard Philippe Follet has described his horror at seeing emergency services scramble to save the man's life.

Bali has confirmed just three positive cases of coronavirus including two deaths (both of whom were foreign tourists), while the results of tests on 24 more people are pending. The number of cases in Indonesia has rocketed to 450 people and 38 dead since reporting its first infections on March 2. This is the highest total in south-east Asia, and a likely indicator that many more cases have not been detected because of scarce testing.

Australians holidaying in Bali have been scrambling to return home in recent days after the Morrison government said all citizens should return home, and airlines began to slash flights overseas.