Smith, 77, a dual Papua New Guinea and UK national, was flown to Australia for treatment on March 28, as his condition was worsening, the Australian Broadcasting Corporation reported.
He died in the intensive care unit at Redcliffe Hospital north of Brisbane on April 5. Queensland Health has offered its condolences to the family.
"PNG is one of Queensland's closest neighbours, and when we can offer support to our neighbours, we can, and we will," a statement read.
"Since the beginning of the pandemic, aeromedical crews have transferred a number of Covid-positive, and potentially Covid-positive patients to Queensland."