The two-year-old girl was found unconscious in a car in the small town of Eungella, west of Mackay, just after 2pm today.
Police were understood to be among the first on scene.
CPR was given until paramedics and the RACQ CQ Rescue helicopter arrived but she couldn’t be saved.
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Detectives later declared a crime scene at a home in the town.
“An investigation has commenced and detectives will work to determine the circumstances surrounding the incident,” police said, in a statement.
