Picture this. You have a stroke at 72. You’ll recover, but for three months you can’t manage your own affairs. The rates are due, the term deposit is rolling over, and the bank won’t let your wife touch your account because it’s in your name only. Without an enduring power of attorney, your family may have to apply to a tribunal to be given authority over your money.
An enduring power of attorney (EPOA) avoids that. It’s a legal document in which you choose someone you trust to make financial decisions for you, and it keeps working if you lose the capacity to make decisions yourself. It’s one of the most useful documents you can sign, and one of the most open to misuse if it’s set up carelessly. The catch for Australians is that every state and territory has its own law, forms and witnessing rules.
Power of attorney vs guardianship: what’s the difference?
These get muddled all the time, so let’s be clear.
- An enduring power of attorney usually covers financial and property decisions: paying bills, managing bank accounts, selling shares or property. In some places (Victoria, Queensland and the ACT) the same document can also cover personal or health matters.
- An enduring guardian (or similar appointment) covers personal and lifestyle decisions: where you live, what services you receive, and in many states health care. NSW, for example, says a power of attorney cannot be used for health or lifestyle decisions, so you’d appoint an Enduring Guardian for those.
- A tribunal-appointed guardian or administrator is what happens when you haven’t made these documents and lose capacity. A state tribunal decides who manages your affairs. It might be a family member, or it might be the state public trustee or public guardian. It’s not necessarily who you’d have chosen.
A general (non-enduring) power of attorney is different again. It stops working if you lose capacity, which is exactly when most people need it.
How to make one in each state and territory
You must have capacity when you sign. In every jurisdiction your attorney can’t be one of your witnesses. Beyond that the rules vary.
| State/territory | Document | Witnessing | Personal/health decisions |
|---|---|---|---|
| NSW | Enduring power of attorney (financial) | One prescribed witness (e.g. solicitor, barrister, Local Court registrar, licensed conveyancer, or a trained NSW Trustee and Guardian or trustee company employee) | Separate Enduring Guardian appointment |
| Victoria | Enduring power of attorney (financial and/or personal) | Two adult witnesses; one must be authorised to witness affidavits or be a registered medical practitioner | Can be included; medical treatment decision maker is separate |
| Queensland | Enduring power of attorney, Form 2 (short) or Form 3 (long) | An eligible witness: JP, commissioner for declarations, notary public or lawyer | Can be included |
| Western Australia | Enduring power of attorney (financial/property) | Two witnesses; one authorised under the Oaths, Affidavits and Statutory Declarations Act 2005 (e.g. a JP or doctor) | Separate enduring power of guardianship |
| South Australia | Enduring power of attorney (financial) | An authorised witness, such as a lawyer, JP or police officer | Advance care directive |
| Tasmania | Enduring power of attorney (financial), made as a deed | Two witnesses present together; must be registered with the Recorder of Titles to have legal effect | Separate enduring guardian, registered with TASCAT |
| ACT | Enduring power of attorney (property, financial, personal and health care) | Two adult witnesses; one authorised to witness statutory declarations | Can be included |
| Northern Territory | Advance personal plan (appoints decision makers) | An authorised witness | Can be included in the same plan |
A few state-specific points worth knowing:
- NSW: your attorney must sign to accept the appointment before the document operates. NSW Trustee and Guardian staff only witness documents it has prepared. The NSW Government’s power of attorney page lists all prescribed witnesses.
- Victoria: each attorney and alternative attorney must sign a statement of acceptance in front of a witness, which can be done later. Relatives can’t act as witnesses. See the Office of the Public Advocate.
- Queensland: the witness can’t be an attorney, a relation of you or your attorney, or a beneficiary under your will. Each attorney must also sign to accept. The Queensland Law Handbook explains the rules.
- Western Australia: there’s no register, and no more than two people can be attorneys at once. If you own property, you can lodge an original with Landgate within three months of making it so your attorney’s authority is recognised later. The OPA’s information sheet (July 2026) suggests making two originals for that reason.
- South Australia: your EPOA can start as soon as it’s witnessed, or only when a doctor confirms you can no longer make your own financial decisions. See the SA Office of the Public Advocate fact sheet.
- Tasmania: registration isn’t optional. Actions under the power only have legal effect once it’s registered with the Recorder of Titles.
- Northern Territory: the advance personal plan is completed on the official form, signed in front of an authorised witness, and can be registered with the Public Trustee. Details are on the NT Public Guardian and Trustee site.
Official forms are available from your state’s public trustee, public advocate, guardian or justice department, and many people complete them without a lawyer. Our view: if your affairs are simple and you trust your attorney completely, the official form is fine. If you own a business, have a blended family, or there’s any tension about money in the family, pay for a lawyer. It’s the cases where things are complicated that go wrong.
What your attorney must do
Being an attorney is a legal responsibility, not a favour. The exact wording differs by state, but attorneys are generally required to:
- act honestly, with reasonable care, and in your interests rather than their own
- respect your wishes and involve you in decisions as far as possible
- keep your money and property separate from theirs
- keep accurate records of what they do with your money
- avoid conflicts of interest, and not give away your assets except where the document or the law allows
- follow any conditions or limits you’ve written into the document
An attorney can’t make or change your will, and the power ends when you die. From then on your executor takes over.
When misuse does happen, it can be devastating. Power of attorney abuse is one of the most common forms of elder financial abuse, which we cover in our guide to the warning signs. Simple safeguards help: appoint two attorneys who must act jointly, require your attorney to show records to someone else (an accountant or another family member) each year, and limit what they can do with your home.
How to revoke an enduring power of attorney
As long as you still have capacity, you can cancel your EPOA at any time. In general:
- put the revocation in writing (some states have a form, and the formalities can mirror those for making one)
- tell your attorney, preferably in writing, and ask for the original back
- notify your bank, super fund, financial institutions and anyone else who has a copy
- if it was registered or lodged with a land titles office (mandatory in Tasmania, optional in WA through Landgate), register the revocation too. A fee may apply.
- keep a copy of the revocation and a list of who you sent it to
If you’ve lost capacity and the attorney is doing the wrong thing, family members can apply to the guardianship tribunal in your state to review or revoke the appointment.
Is there a national register?
Not yet. A mandatory national register of financial enduring powers of attorney has been proposed for years as a way to reduce elder financial abuse, and the Australian Law Reform Commission’s 2017 report on elder abuse backed the idea. The Attorney-General’s Department ran a public consultation that closed on 30 June 2021.
As at October 2026, the department’s National Register page says a national registration scheme is under consideration but a register “has not yet been established”. So for now, your EPOA lives in your filing cabinet and with whoever you give copies to. Tell your attorney where the original is.
Moving interstate? States generally have rules for recognising EPOAs made elsewhere, but the details differ, so check with the public advocate or a lawyer in your new state whether you should make a fresh one.
The bottom line
Every adult should have one, and it’s never too early. You can’t make an EPOA once you’ve lost capacity, and dementia, strokes and accidents don’t give notice. While you’re sorting it out, think about the other planning documents too: an enduring guardian or advance care directive for health decisions, and an up-to-date will. And if you’re considering moving in with family under a granny flat arrangement or arranging care through My Aged Care, having these documents in place first will make everything easier.
FAQ
When does an enduring power of attorney start?
It depends on the state and what you choose on the form. Many can start straight away (once the attorney accepts) or only when you lose capacity. In SA, for example, you can choose either.
Can my attorney make medical decisions for me?
Only in some places. In Victoria, Queensland and the ACT an EPOA can cover personal or health matters. In NSW, WA, SA and Tasmania you need a separate enduring guardian appointment or advance care directive for health and lifestyle decisions.
Is my power of attorney valid in another state?
Usually it can be recognised, but the rules differ between states, so check with the public advocate or a lawyer in the state where it needs to be used.
Can I have more than one attorney?
Yes. You can usually appoint attorneys to act jointly (together), severally (separately), or as alternatives. WA limits it to no more than two attorneys at any one time.
This article is general information only and isn’t legal advice. Forms, witnessing rules and laws differ between states and change from time to time, so check with your state’s public advocate, public trustee or a lawyer before signing.
