Footage of the incident has circulated on multiple eastern Riverina-based Facebook pages in recent days, prompting a police investigation.

According to police, though they were only made aware of it on Wednesday, the footage is almost 12 months old.

Those filming were cheering and laughing, police said.

The kangaroo later died.

"From information received, it's believed the incident took place in the Woomargama National Park south of Holbrook - between Albury and Wagga - in late January 2019," police said.

An 18-year-old man contacted police about the video around 4pm Wednesday. Officers arrested him at his Croft Street home and he was taken to Holbrook police station.

He was later charged with committing an act of cruelty upon an animal and harm to attempt to harm a protected animal.

He will appear before Holbrook Local Court on March 12.

Another person is expected to be charged, police said, as investigations continue.