Police claimed two men, known to each other, were walking along Surfers Paradise Boulevard just before 4am on December 19, when one turned and punched the other.
The alleged victim, a 39-year-old man from New South Wales, fell to the ground and hit his head on the concrete.
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He was taken to hospital with a critical head injury.
Police said this morning that he had died.
A 26-year-old man, who was arrested at the time of the alleged attack, has seen his charge of grievous bodily harm updated to unlawful striking causing death.
He is set to appear in court today.