At about 1510hr smoke was observed coming around Kohi Point from the east by the CG Radio Operator.  A local 22m tourist boat with 60 POB later reported that it was on fire and may need to evacuate passengers.  Sea conditions were moderate with a 16kt wind from NE, 1m swells and poor visabilty in rain.  An evacuation of the tourist boat became necessary so Whakatane Rescue, local charter boats, helicopter and other emergency services were mobilised to assist, which resulted in the safe evacuation of all passsengers.  The tourist boat was destroyed by the fire and sank 0.5nm NW of the Whakatane Bar.