A tourist has been killed and a young boy rushed to hospital after a fatal lightning strike at a Queensland beach.

Lightning struck a man just after 6pm (AEDT) on Friday as he was standing with a group of people on the beach at Inskip Point, near Fraser Island.

The man died at the scene.

The group was on the beach between the Beagle and Sarawak camping grounds.

An 11-year-old boy in the group was taken to Gympie Hospital as a precaution, according to a Department of Community Safety spokeswoman.

Police would not confirm the relationship between the man and the boy but believe the pair were camping in the area.

The Bureau of Meteorology earlier issued a warning for severe thunderstorms in the Wide-Bay Burnett region on Friday evening, which was later cancelled.