Authorities say the 12-year-old was walking along Cavanba Road in Toormina, when an unknown man tried speak to him.
The boy ignored him but the man allegedly got in his car, began to drive away then made a u-turn and stopped beside the boy again, asking him if he needed a lift.
The child continued to ignore him and the man left.
He’s described as being of Caucasian appearance and was driving a maroon Holden station wagon.
Police say the vehicle has damage to the driver’s door and yellow number plates.