A man has died after a towing strap snapped, smashed through the back window of his car and hit him in the head in central Queensland.

The 51-year-old victim was trying to help a bogged driver when the accident happened about 7pm on Saturday, police said.

Emergency services tried to revive the man near the Gregory River, about 150 kilometres north of Mackay, but he was declared dead at the scene.

In June last year, 26-year-old Chris Poulsen died at Farnborough Beach near Yeppoon, after a towing strap also snapped and hit him in the head.