Children's tributes as wife denies Perth man who died parasailing 'unclipped' harness in a panic

WARNING - DISTRESSING CONTENT: Children of the Perth businessman who died in a horrific parasailing accident have paid tribute to the "best" father, as his wife denies reports he "panicked" and unclipped his safety harness.

Horrifying footage reportedly released by his wife on Thursday shows Roger John Hussey, 71, smile as an instructor tightens a safety harness on Kata Beach in Phuket.

Minutes later, Mr Hussey separated from his parachute, fell more than 30 metres and plunged into the ocean.

Mr Hussey died after falling more than 30 metres off a beach in Thailand. Photo: Facebook
On Thursday, Mr Hussey's children paid tribute to their father. Photo: 7 News

While the cause of the accident is still being investigated, local media have reported Mr Hussey could have mistaken the release hook with another rope.

Mr Hussey's wife, Boosabang Tongsanga, has denied parasail operator Roongroj Rakcheep's claim that he had accidentally unbuckled his equipment in a panic, and also ruled out the possibility that it was suicide.

"My husband wanted to try it because it was a new experience for him," she told local media.

"He was in good health and had no problems in his life that would have caused him to do this on purpose."

Roger Hussey with his wife Boosabong Tongsanga.

On Thursday, Mr Hussey's children posted photos to Facebook saying he was "engraved in their memory forever."

"I promise to be strong, I will protect my mother everyday. Love you everyday," his daughter wrote.

Roger John Hussey smiled at his wife while his instructor tightened his harness. Source: 7 News
The 71-year-old could be seen struggling before he came detached from his harness. Source: Viral Press

The shocking footage shows the businessman struggling with the ropes as the sail reached maximum height.

Beachgoers can be heard screaming as others rush to bring Mr Hussey ashore.

He was reportedly having difficulty breathing and died a short time later in Patong Hospital.

The boat operator and the staff member on the parasail were arrested and are have reportedly been charged with recklessness leading to death.

Local police said it was illegal to operate a parasail boat without a technician on board.

Mr Hussey's wife she they had watched people parasail for three days before he tried it and they were confident he could do it.

Emergency services rushed Mr Hussey to the Patong Hospital but he was pronounced dead a short time later. Source: Viral Press
Mr Hussey is pictured here with his children, who paid tribute to the

Mr Hussey and his Thai wife were 12 days into their dream holiday and were due to return to Australia on Friday.

Based in Perth, Mr Hussey was on the board of the WA Neuroscience Research Institute and the Bali Eye Foundation.

His body has been sent to the coroner to determine whether his death was caused by the impact of the fall or drowning.

Police reportedly charged the boat operator and the staff member on the parasail. Photo: 7 News