Enduring Power of Attorney in New South Wales: Witnesses, Forms and Registration

An enduring power of attorney in New South Wales needs only one prescribed witness under section 19 of the Powers of Attorney Act 2003 (NSW), a narrower and more specific rule than the two witnesses commonly assumed, and a Justice of the Peace does not meet it.

This page covers the New South Wales financial enduring power of attorney: execution, forms, fees, registration, attorney duties and revocation. For what an enduring power of attorney is and how the states compare, see the national overview of enduring power of attorney in Australia. Personal and health decisions in New South Wales are handled by a separate instrument, Enduring Guardianship, under the Guardianship Act 1987 (NSW); see enduring guardianship and health decisions in Australia rather than this page.

The instrument and what it covers

New South Wales calls the document an Enduring Power of Attorney, made under the Powers of Attorney Act 2003 (NSW). It covers financial and legal matters only. Personal and health decisions, such as where the principal lives or what medical treatment they receive, are not part of this document; they sit in a separate Enduring Guardianship appointment.

Execution: the one-witness rule

The official prescribed Enduring Power of Attorney form, published by NSW Land Registry Services, requires only one prescribed witness, not two. The witness signs a certificate under section 19 of the Act in which they confirm that they explained the effect of the document to the principal, that the principal appeared to understand it, that they are themselves a prescribed witness, that they are not an attorney under the instrument, and that they witnessed the principal signing.

A "prescribed witness" is limited to one of the following:

• an Australian legal practitioner
• a Registrar of the Local Court
• a Licensed Conveyancer who has completed an approved course
• an NSW Trustee and Guardian employee who has completed an approved course
• a trustee company employee who has completed an approved course
• a legal practitioner qualified in another country, acting independently of any attorney named in the document

A Justice of the Peace does not qualify as a prescribed witness, a distinction the official form states explicitly and a common point of confusion. The attorney named in the document cannot act as the witness.

To act, an attorney (including any substitute attorney) must sign an acceptance clause on the form accepting the fiduciary duties that come with the role: acting in the principal's best interests, keeping the principal's money and property separate from their own, keeping records, not taking unauthorised benefit, and acting honestly. Failing these duties can carry civil or criminal consequences. The principal must be 18 or older and not bankrupt or insolvent to be appointed as attorney.

When the power starts operating

The prescribed form gives the principal four options for when the attorney's authority begins, selected at the time of signing:

1. as soon as the attorney accepts the appointment (the default if no option is clearly selected)
2. once a medical practitioner certifies the principal is unable to manage their own affairs
3. once the attorney considers the principal needs assistance
4. a custom trigger the principal writes into the document

Section 5 of the Act, quoted in the form's notes, treats the office of attorney as becoming vacant if the attorney dies, resigns, becomes bankrupt, loses capacity, or has their authority revoked.

Registration

Registering an enduring power of attorney with NSW Land Registry Services is required only if the attorney will be signing documents affecting the principal's real estate, triggered by the transaction rather than automatic for every document. The form directs the principal to contact NSW Land Registry Services directly to check whether a particular dealing requires registration. The NSW Land Registry Services registration fee for a power of attorney is $182.71 including GST for 2026/27, per the current NSW LRS fee schedule; the figure changes each financial year, so check the schedule for later years. Registering with NSW Trustee and Guardian outside of a land dealing is reportedly optional, described in summaries of NSW Trustee and Guardian guidance as an added layer of security and verification rather than a legal requirement; this page has not confirmed that guidance directly with NSW Trustee and Guardian.

Attorney duties, conflicts and gifts

None of the following powers exists unless the principal affirmatively ticks the matching box on the form:

• Section 11(2): authority to make reasonable gifts of the principal's property
• Section 12(2): authority for the attorney to benefit themselves for their own reasonable living or medical expenses
• Section 13(2): authority for the attorney to benefit named third parties for their reasonable living or medical expenses

Without a tick, the attorney has none of these three powers. Attorneys must keep their own money and property separate from the principal's, except for jointly owned assets or joint accounts, and must keep reasonable financial records; the reasonable cost of that record-keeping is usually recoverable from the principal's funds.

Revocation

While the principal has capacity, they can revoke the document, but the form states plainly that once capacity is lost, the principal cannot revoke it themselves. Revoking requires taking reasonable steps to notify every attorney, preferably in writing; an attorney must stop acting once they know of the revocation. Making a new enduring power of attorney does not automatically cancel an earlier one; the earlier instrument needs its own separate revocation, with notice given to the old attorney and to anyone, such as a bank, that was relying on it.

Whether New South Wales law automatically narrows or revokes an enduring power of attorney on the principal's marriage or divorce is not addressed in the prescribed form, and this page has not been able to confirm the position directly against the Act text.

Instruments made in other states

The official NSW form states that the document "is for use in New South Wales only" and warns that the principal should not assume another state or territory will recognise it; whether it will be given effect elsewhere depends on that jurisdiction's own law and should be checked directly rather than assumed.

Disputes

Disputes over an enduring power of attorney in New South Wales, including questions about an attorney's conduct or a principal's capacity, are generally heard by the NSW Civil and Administrative Tribunal (NCAT), whose Guardianship Division lists reviews of enduring powers of attorney among its case types, or by the Supreme Court of New South Wales, depending on the nature of the dispute.

Official forms and fees

The prescribed Enduring Power of Attorney form is published by NSW Land Registry Services and the NSW Government's Planning Ahead Tools service. Registration with NSW Land Registry Services applies only to land dealings, and the reported 2026/27 fee is $182.71 including GST; check the current figure directly with NSW Land Registry Services before paying.

For the probate process that follows a death in New South Wales, see applying for probate in New South Wales.