Australia
Enduring Power of Attorney in Western Australia: Rules and Requirements
Independently fact-checked against primary sources (last audited August 17, 2026). · 4 primary sources cited on this page. How we verify our legal content

In Western Australia, an enduring power of attorney (EPA) covers financial matters only, is made under Part 9 of the Guardianship and Administration Act 1990, and needs two witnesses plus a signed statement of acceptance from the donee before it has any effect.
What Western Australia calls it and what it covers
Western Australia's Guardianship and Administration Act 1990 uses its own vocabulary: the person appointed is a donee, not an attorney, and the person granting the power is a donor, not a principal. An EPA made under Part 9 of the Act covers financial and property matters only. Personal and treatment decisions are handled by a separate instrument, an Enduring Power of Guardianship, created under Part 9A of the same Act. See the enduring guardianship and health decisions guide for how that companion instrument works, and the national enduring power of attorney guide for what an EPA is generally and how the states compare.
Making an EPA: form, execution and witnessing
A WA enduring power of attorney must be made using Form 1 in Schedule 3 of the Act. Under section 104(1a), the donor must be at least 18 years old and have full legal capacity. Section 104(2) sets two conditions before the instrument has any effect: it needs two attesting witnesses, and it needs an executed statement of acceptance from the donee. The Australia enduring power of attorney checker covers Western Australia alongside all eight states and territories in one checklist.

The two witnesses cannot just be any adult. Either both must be people authorised by law to take declarations, a defined professional category that includes roles such as a Justice of the Peace or legal practitioner, or one witness must meet that test and the second must satisfy section 104(3), meaning at least 18 years old and not the donee or a substitute donee named in the instrument.
The donee, and any substitute donee, must sign a statement of acceptance on Form 2 of Schedule 3. Section 104C requires every donee and substitute donee to be at least 18 years old and to have full legal capacity in order to be eligible for appointment at all.
The donor must also make one of two declarations under section 104(1)(b): that the power continues despite the donor's later loss of capacity, or that the power only comes into force once the State Administrative Tribunal (SAT) has declared the donor lacks legal capacity. Which of the two the donor chooses changes when the EPA actually starts operating.
When the EPA starts operating
Section 105 provides that an EPA made on the first track, continuing despite incapacity, is not affected by the donor's subsequent legal incapacity. It operates from the moment it is validly made and keeps operating if the donor later loses capacity.
The second track works differently. Under section 106, the EPA only comes into force during a period when SAT has made a declaration that the donor lacks legal capacity. To trigger that, the donee applies to SAT under section 106(1), and SAT must be satisfied, under section 106(2), that the person is a donor under this section and that, because of a mental disability, they are unable to make reasonable judgments about their estate. Until SAT makes that declaration, an EPA made on this track has no operative effect.
Registration
Part 9 of the Act does not impose a general registration requirement for an EPA to be valid. Registration only becomes relevant when the donee wants to deal with land on the donor's behalf. Section 103(2) provides that, despite Part VI of the Transfer of Land Act 1893, an EPA in force is effective for that Act's purposes as if it had been made in the form required under section 143 of the Transfer of Land Act. In practice this folds an EPA land dealing into WA's ordinary Torrens lodgement process through Landgate, rather than creating a separate power of attorney register. Landgate's exact lodgement fee for this kind of dealing was not confirmed in the research behind this page; check Landgate's current fee schedule before lodging.
Attorney duties, conflicts and gifts
Section 107(1) sets out the donee's core duties: exercise the power with reasonable diligence to protect the donor's interests, and be liable to the donor for any loss caused by failing to do so. The donee must also keep and preserve accurate records and accounts, and breaching that duty carries a penalty of 2,000 dollars under section 107(1)(b). A donee cannot renounce the power while the donor is incapacitated without SAT's leave, subject to section 109(2), and must report their own bankruptcy to SAT under section 107(1)(d).

One gap is worth flagging plainly. Part 9 of the Act contains no provision authorising a donee to make gifts from the donor's assets at all. Most other Australian jurisdictions write specific rules around what gifts a donee may make and to whom. Western Australia's Act simply does not address gift giving in Part 9, so a WA donee has no express statutory authority there to fall back on.
Ending or changing an EPA
Part 9 does not contain a dedicated revocation section covering how a donor ends an EPA outright. What it does provide is SAT oversight: section 108 lets SAT revoke or vary an EPA when it makes an administration order over the donor's estate, and section 109 gives SAT broader powers, on application by an interested person, to revoke or vary an EPA, appoint a substitute donee, or confirm that a substitute has become the donee.
A second gap sits alongside the missing gift provision: no section in Part 9 automatically revokes or narrows an EPA when the donor marries or divorces. Some other states legislate that trigger directly; Western Australia's Act does not.
Instruments made in other states
An interstate or foreign EPA is not automatically recognised in Western Australia. Section 104A requires the donee to apply to SAT for an order recognising it as a WA enduring power of attorney. SAT must be satisfied that the interstate instrument corresponds sufficiently, in form and effect, to a section 104 EPA, and that recognising it is appropriate. Once SAT makes that order, the ordinary WA obligations and protections under sections 107(2), 108(3) and 109(5) apply, generally limited to the donor's estate in WA. SAT can later revoke the recognition order under section 104A(4). A donee moving to WA with an interstate EPA should not assume it works here without first applying to SAT.
Disputes, forms and related steps
The State Administrative Tribunal is the body that hears EPA related applications in Western Australia: declarations of incapacity under section 106, recognition of interstate instruments under section 104A, and revocation or variation applications under sections 108 and 109. Public Trustee WA and the Office of the Public Advocate also publish guidance for donors and donees, though disputes and formal orders go through SAT. If you are instead dealing with someone's estate after death rather than planning ahead, see the Western Australia probate guide. For other estate planning steps, see the making a will in Australia guide.

Frequently Asked Questions
What is an enduring power of attorney called in Western Australia and who is involved?
In Western Australia the document is an enduring power of attorney made under Part 9 of the Guardianship and Administration Act 1990. The person appointed is called a donee, not an attorney, and the person granting the power is called a donor.
How many witnesses does a Western Australia enduring power of attorney need?
Two attesting witnesses under section 104(2). At least one must be authorised by law to take declarations, and the other must meet the age and independence test in section 104(3).
Can a Western Australia donee make gifts from the donor's assets?
Part 9 of the Guardianship and Administration Act 1990 does not contain a gift-giving provision, so the Act gives a donee no express statutory authority to make gifts.
Does a Western Australia enduring power of attorney need to be registered?
There is no general registration requirement for validity. Registration only becomes relevant when the donee is dealing with land, through the ordinary Landgate lodgement process under the Transfer of Land Act 1893.
Is an enduring power of attorney made in another state automatically valid in Western Australia?
No. Under section 104A the donee must apply to the State Administrative Tribunal for an order recognising the interstate instrument before it operates in Western Australia.
Who resolves disputes about a Western Australia enduring power of attorney?
The State Administrative Tribunal, which hears applications for declarations of incapacity, recognition of interstate instruments, and revocation or variation of an enduring power of attorney.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Guardianship and Administration Act 1990 (WA)
s 104Execution of enduring power of attorneyIn force
(1a)A person who has reached 18 years of age and has full legal capacity may create an enduring power of attorney. (1)An enduring power of attorney may be created by instrument — (a)that is in the form or substantially in the form of Form 1 in Schedule 3; and (b)in which the donor of the power declares that the power either — (i)will continue in force notwithstanding his subsequent legal incapacity; or (ii)will be in force only during any period when a declaration by the State Administrative Tribunal under section 106 that the donor does not have legal capacity is in force. (2)An instrument is not effective to create an enduring power of attorney unless — (a)there are 2 attesting witnesses to the instrument — (i)both of whom are authorised by law to take declarations; or (ii)of whom — (I)one is authorised by law to take declarations; and (II)the other has the qualifications specified in subsection (3); and (b)the instrument has endorsed on it, or annexed to it, a statement of acceptance in the form, or substantially in the form, of Form 2 in Schedule 3 executed by — (i)the person or persons appointed to be the donee of the power; and (ii)where applicab
Official text (excerpt) · last checked 2026-09-28 · Read the full text in our law library · Verify at legislation.wa.gov.au
s 104ARecognition of powers of attorney created in other jurisdictionsIn force
(1)The donee of a power of attorney created under the laws of another State, Territory or country may apply to the State Administrative Tribunal for an order recognising that power of attorney as an enduring power of attorney for the purposes of this Part. (2)Where the State Administrative Tribunal is satisfied, on an application made under subsection (1), that — (a)a power of attorney created under the laws of another State, Territory or country corresponds sufficiently, in form and effect, to a power of attorney created under section 104; and (b)it is appropriate to do so, the Tribunal may make an order recognising that power of attorney as an enduring power of attorney for the purposes of this Part. (3)Section 41(1) and (3) apply, with all necessary changes, to an application under subsection (1) as if it were an application for an administration order. (4)The State Administrative Tribunal may at any time on the application of a person who in the opinion of the Tribunal has a proper interest in the matter revoke an order made under subsection (2).
Official text (excerpt) · last checked 2026-09-28 · Read the full text in our law library · Verify at legislation.wa.gov.au
s 107Obligations of doneeIn force
(1)The donee of an enduring power of attorney — (a)shall exercise his powers as attorney with reasonable diligence to protect the interests of the donor and, if he fails to do so, he is liable to the donor for any loss occasioned by the failure; (b)shall keep and preserve accurate records and accounts of all dealings and transactions made under the power; (c)subject to section 109(2), may not renounce a power during any period of legal incapacity of the donor; and (d)shall, if the donee becomes bankrupt, report that bankruptcy to the State Administrative Tribunal. Penalty applicable to paragraph (b): $2 000. (2)In relation to an enduring power of attorney recognised by the State Administrative Tribunal under section 104A(2), subsection (1)(a) and (b) only apply to the donor’s estate within Western Australia and subsection (1)(c) does not apply.
Official text (excerpt) · last checked 2026-09-28 · Read the full text in our law library · Verify at legislation.wa.gov.au
s 108Appointment of administratorIn force
(1)Where it makes an administration order or an order under section 65 or 66 in respect of the estate of the donor of an enduring power of attorney — (a)created under section 104, the State Administrative Tribunal may revoke or vary the power; or (b)recognised by the State Administrative Tribunal under section 104A(2), the Tribunal may revoke that recognition. (1a)Despite subsection (1), where the State Administrative Tribunal makes an order referred to in that subsection and the continued operation of an enduring power of attorney would be inconsistent with the functions of the administrator or person acting under section 65 or 66, the Tribunal — (a)in the case of an enduring power of attorney created under section 104, shall revoke the power or vary it to remove the inconsistency; or (b)in the case of an enduring power of attorney recognised by the Tribunal under section 104A(2), shall revoke that recognition.
Official text (excerpt) · last checked 2026-09-28 · Read the full text in our law library · Verify at legislation.wa.gov.au
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Sources and References
- Guardianship and Administration Act 1990 (WA), Part 9, section 104, execution and witnessing requirements for an enduring power of attorney(legislation.wa.gov.au).gov
- Guardianship and Administration Act 1990 (WA), section 104A, recognition of enduring powers of attorney made in other states or countries(legislation.wa.gov.au).gov
- Guardianship and Administration Act 1990 (WA), section 107, duties of a donee under an enduring power of attorney(legislation.wa.gov.au).gov
- Guardianship and Administration Act 1990 (WA), sections 108 and 109, State Administrative Tribunal powers over an enduring power of attorney(legislation.wa.gov.au).gov