Nine News reported the man and his partner climbed down from the top to take a photo and while he was posing, he slipped and fell.

The accident occurred about 1.20pm on Saturday.

A spokesman for the Westpac Life Saver Rescue Helicopter confirmed they found a "male person face down and unconscious" in water "directly below the whale watching platform" during a search of the area.

They sent down a rescue officer and winched the man to the helicopter shortly after 3pm.

A police spokesman said, “About 1.20pm on Saturday, emergency services were called to Cape Solander after reports a man fell from a rock ledge, which is located near a whale watching platform.

“Police located the body of a man, believed to aged in his 30s, deceased in the water.

“Initial inquiries suggest the incident was misadventure and there are no suspicious circumstances.

“Officers from Sutherland Police Area Command continue with inquiries into the incident.

“The man has not yet been positively identified.”