UPDATED: Toddler found dead on Surfers Paradise beach

UPDATED.

A two-year-old girl has been tragically found dead on the beach at Surfers Paradise on Queensland's Gold Coast overnight, and two people have been arrested.

An investigation is underway to determine her cause of death but there are reports she had been in the water at some point prior to being found on the sand.  

Emergency workers were called to the unresponsive little girl at Staghorn Avenue, around 12.30am on Monday.

Ambulance workers performed CPR on the toddler, but were unable to revive her.

A crime scene has been set up and detectives are working to identify the infant and the cause of her death. A man and a woman have been taken into custody. 

'A crime scene has been declared as detectives work to determine the cause of the girl's death and to confirm the girl's identity,' Queensland Police said in a statement. 

'There is no further information available at this time.'  

More to come.