A man has been charged with failing to report a death and trespassing over a fatal parachute accident in Victoria.

A man has been charged with failing to report the death of a parachutist in a jump off Australia’s tallest tower.

A 23-year-old NSW man died in the apparent BASE jump off Omega tower, a 432m structure at Gifford in Victoria’s south-east, on January 25.

His body was found near the tower.

A 33-year-old man from Benowa in Queensland has now been charged on summons with failing to report a death to the coroner and trespassing on a Defence department property.

He will appear at the Sale Magistrates Court on December 1, police said on Thursday.

The Omega tower is the tallest structure in Australia and is a known site for illegal BASE jumping, where people jump from fixed objects and use a parachute to break their fall.

Police have described the death as a fatal parachute incident.