The boy, 12, was hit by the Nissan Patrol as he rode on the Wilson Street footpath, opposite Soden’s Hotel.

Albury’s Insp John Wadsworth said the boy was struck by the car as it left a car park near Elk’s Hunting and Fishing.

He sustained significant head injuries and died at the scene.

Police said they did not intend to charge the driver, 58, a man who was just passing through town.

“On the face of it, it appears to be a tragic accident,” Insp Wadsworth said.

“These things take time and that’s why we have specialists.”

The boy’s friends who saw the tragedy unfold were comforted by their families after being interviewed by police.

The Tasmanian driver of the Nissan was questioned after being taken to Albury Base Hospital for mandatory drug and alcohol tests.

Police said the Bothwell man, who was passing through Albury on holiday, was deeply shocked.

Those working at nearby businesses were deeply distressed by what they had seen as police and emergency services closed the block and erected a blue tarpaulin to block the site from view.

Behind the shields, forensic officers collected evidence for a coroner’s report.

Insp Wadsworth praised the emergency services— police, VRA and ambulance officers — for their work at the harrowing scene.

“It was awful, but they did it so well, we’re very proud,” he said.

Several Albury schools gave students the last day of the third term off, which may explain why the boy and his friends were not in class.

Detectives last night asked anyone with information to contact Albury police or Crime Stoppers on 1800 333 000.