Two people have been charged for allegedly stealing a credit card from a man who was dying on the road after a car crash, north of Brisbane.

Senior Sergeant Michael Polit said it will be alleged the credit card was taken from 37-year-old Matt Clark's wallet while other members of the public were providing first aid after the crash at Hervey Bay on Saturday morning.

"In what can only be described as a careless and callous act, it will be alleged that the male and female offenders arrived at the scene of the accident shortly after it occurred," he said.

"Whilst two other persons present were performing CPR on the victim, [they] have located the victim's wallet lying next to him on the road and stolen his credit card from within the wallet.

"It doesn't appear that they've made any effort at all to assist the victim or the persons trying to valiantly save his life."

Senior Sergeant Michael Polit said he was appalled by the credit card theft. ( ABC News: Dominic Cansdale )

Senior Sergeant Polit said Mr Clark's wallet was returned to his wife after the crash and she discovered the fraudulent transactions on Monday afternoon.

The card had been used at least 11 times at businesses in Hervey Bay and Maryborough.

The alleged offenders were charged with stealing and fraud.

Shannon James Davis, 28, did not enter a plea and was refused bail after appearing in the Hervey Bay Magistrates Court. He is due back in court next month.

A 27-year-old woman was released on bail and is expected to face court in January.

'A crime that shocked and disgusted me'

Senior Sergeant Polit said further charges were expected because some transactions can take several days to be confirmed.

"Obviously a crime that shocked and disgusted me and I think the community," he said.

"To think that these two low-lifes came across an incident like this, completely ignored what any decent human being would do and instead stole his credit card.

"Really it's almost beyond belief."

Senior Sergerant Polit said the credit card was used at liquor outlets and supermarkets, with all transactions under $100 and made using Paywave.

"We are expecting to charge one other person with a fraud offence," he said.