A 30-year-old man and his three-year-old son were rescued by the Canberra-based Toll Ambulance Rescue 207 helicopter after their boat overturned off the coastline at Potato Point near Beachcomber Holiday Park just after 8am on March 15.

A neighbour alerted Tuross Head resident Maree Jackson to the incident. They had seen the boat capsize and knew Ms Jackson had a drone which could be useful in the situation.

Ms Jackson flew her drone from her position at One Tree Point, Tuross Head and was able to locate the boat floating in the water and search for people around the vessel.

Ms Jackson said the boat was floating upside-down 300 metres from shore with debris in the water and a long rope trailing behind.

Using the drone, Ms Jackson located a person on the beach neighbouring Beachcomber Holiday Park, Potato Point.

When she flew the drone close to the man, she could read he had written 'Help' in the sand.

She and other onlookers called triple-0, however Ms Jackson said it was more than one hour until help arrived on the beach.

Ms Jackson thought the man had a small backpack under his arm. She later learnt this was actually the man's three-year-old son.

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She said it was "quite upsetting" to know the situation the young boy had been through.

NSW Ambulance inspector Steven Own said the father and son had both swallowed a large amount of sea water.

"Paramedics treated the man for cuts to his legs, hypothermia and administered oxygen, while the boy was assessed at the scene and also given oxygen," he said.

"This was very nearly a tragic incident and a reminder for anyone out on the water to wear a life jacket and carry an emergency beacon."

The man was airlifted to Canberra Hospital in a serious but stable condition and the boy was taken to Moruya Hospital in a stable condition.

Ms Jackson said the water off the coastline looked rough and there were "really not good conditions" for boating.

She uses her drone for research and said they could be really useful during emergencies.

"Drones can be really, really helpful," she said.