Bystander Shane Reynolds, who saw the trouble unfold, said the jet-ski capsized in the big surf around 6pm.

"He flipped it in the surf twice," he said. 

"He was holding it in the water for about 20 minutes after the second flip before he got to shore."

Mr Reynolds said the man then brought his car onto the beach late at night to retrieve his broken jet-ski. 

"The jet-ski wouldn't go after the second time he flipped and he dragged it to shore half way up the beach," he said. 

"Then he tried to get it off the beach by bringing his car down with the trailer but he got stuck."

The red Subaru that became stuck on the beach is believed to have been swamped by the water when the tide came in. 

On Friday morning an excavator, believed to be driven by the car owner's friends, drove onto the beach, pulled the car from the water and left it at the bottom of the sand dune.

Shortly after it retrieved the car, the excavator driver was instructed by a council ranger to drive the plant all the way from North Head Beach to South Broulee Beach so it did not further damage to the sand dunes.

Mr Reynolds said he didn't know why the man went back out in the rough sea after flipping the first time. 

"He should have just come in when the jet ski still worked," he said. 

The jet ski trailer snapped at the tow bar connection and was seen about 200 metres away from the car.

The jet ski was washed even further up the beach.