Lady Elliot Island is the southernmost coral cay of the Great Barrier Reef, Australia. The island lies 46 nautical miles north-east of Bundaberg and covers an area of approximately 45 hectares. It is part of the Capricorn and Bunker Group of islands and is owned by the Commonwealth of Australia. The island is home to a small eco resort and an airstrip, which is serviced daily by flights from Bundaberg, Hervey Bay, Brisbane and the Gold Coast.

The Great Barrier Reef is the world's largest coral reef system, composed of over 2,900 individual reefs and 900 islands stretching for over 2,300 kilometres (1,400 mi) over an area of approximately 344,400 square kilometres (133,000 sq mi). The reef is located in the Coral Sea, off the coast of Queensland, Australia, separated from the coast by a channel 160 kilometres (100 mi) wide in places and over 61 metres (200 ft) deep. The Great Barrier Reef can be seen from outer space and is the world's biggest single structure made by living organisms. This reef structure is composed of and built by billions of tiny organisms, known as coral polyps. It supports a wide diversity of life and was selected as a World Heritage Site in 1981. CNN labelled it one of the Seven Natural Wonders of the World in 1997. Australian World Heritage places included it in its list in 2007. The Queensland National Trust named it a state icon of Queensland in 2006.