I've never actually been on a tour, but a few times when I've been at the beach in WA's south-west there have been whales frolicking just off the coast. Once I was at Augusta in the far south-west and there were a few playing just twenty or so metres off shore . Absolutely awesome!
I once went out on the Great Barrier Reef snorkelling and we could hear singing from whales under water. Got vale from that trip as we seen them surfacing in the distance on the way back to port Douglas. Beautiful sounds unforgettable