Two people were killed in a head-on smash on the Pacific Highway on the New South Wales north coast in the early hours of 2013.

Police say two cars collided at Bangalow just before 2:30am AEDT.

The crash killed both drivers - a man and a woman.

Inspector Jason Dowds says enquiries are continuing.

"Our crash investigation unit did attend the scene, and they're currently conducting their investigation into the result and cause of the accident," he said.

"One vehicle is travelling north, which has crossed onto the incorrect side of the road, and collided head-on with the other vehicle which was travelling south."

Fatal crashes in Queensland and New South Wales, and Western Australia overnight have taken the national holiday road toll to 40.

Across the border, , west of Brisbane.

The driver survived and managed to climb out of the overturned car.