It was well publicised in Aus at the time (eg
http://www.amsa.gov.au/amsa/media/ar...2001/Apr12.htm and
http://www.emergency.qld.gov.au/publ...1_may/pg02.htm) and it may be of interest.
The ATSB Report is at
http://www.atsb.gov.au/aviation/occu...il.cfm?ID=473. From the report:
"CONCLUSION
The helicopter was inadvertently flown into the water. The circumstances indicate that the accident was a result of human performance limitations and an absence of robust organisational defences.
FINDINGS
The pilot was appropriately licensed and medically fit to conduct the flight.
The crew was not adequately trained to conduct the flight.
The operator did not have regulatory approval to drop articles from the helicopter by day or night.
The operator's operations manual did not contain the required information or procedures for the pilot to conduct dropping of equipment from the helicopter.
The operator's procedures, training and supervision were not adequate for the pilot to accept a night search and rescue operation over water.
The crew was not adequately prepared for an emergency egress when the helicopter entered the water.
The helicopter was considered capable of normal flight prior to impact with the water.
SIGNIFICANT FACTORS
The operator's procedures were not appropriate to accept, plan and conduct an over-water, night, search-and-rescue flight.
The helicopter was not adequately equipped to conduct a night, over-water, search and rescue flight.
The conditions at a very low height above the water surface were conducive to visual illusions.
The helicopter entered a high rate of descent on approach to the stranded yacht."