Check it out:

At http://www.google.com/culturalinstitute/worldwonders/great-barrier-reef/

http://www.cnn.com/video/#/video/tech/2012/02/23/han-great-barrier-reef-virtual-dive.cnn

Google will put together a virtual dive of the Great Barrier Reef in Google Earth sometime later this year.

http://www.huffingtonpost.com/2012/02/23/google-seaview-great-barrier-reef_n_1296335.html

http://googlesightseeing.com/

For more fun destinations via Google Earth, check out this site:

http://www.satellite-sightseer.com/

Happy Surfing!!