How a 15-year-old girl walked into a hotel reception 'semi-naked' saying she had been allegedly raped after she and a friend were picked up on a beach by three 22-year-old men on New Year's Eve

Three men are being questioned after a 15-year-old girl walked into a hotel reception in a 'distressed, semi-naked' state after she and another teenager were allegedly sexually assaulted.

The men have been questioned by police in relation to the alleged rape and sexual assault of two minors they met on New Year's Eve.

The men, all aged, 22, crossed paths with three teenage girls on the beach at Gold Coast's Surfers Paradise overnight, police allege.

The girls then allegedly attended a nearby unit where the men were staying and where two of the girls - both aged 15 - were allegedly raped and sexually assaulted.  

The alleged incident was at Surfers Paradise on the Gold Coast (pictured above) on New Year's Eve

'A 15-year-old girl has come to the concierge in a semi naked state, in a distressed state and police were called,' Acting Chief Superintendent Geoff Sheldon said.

'Investigations into that... it turns out three girls, all 15, were on the beach and they met three young fellows.

'They went back to the room of these young fellows and it turns out they have been sexually assaulted and a complaint has been made.

'They met on the beach and the three girls came back to the unit where the three men were staying and it's allegedly basically gone downhill from there.'

Surfers Paradise on the Gold Coast has long been one of Australia's premier tourist destinations (stock image)

Charges have not yet been laid against the three men as of 9pm on Friday, 7News reported.

The men were also said to have offered a version of events that lead police to make further inquires.

Investigations into the rape allegations remain ongoing.