Power of attorney is one of the planning documents most Australians put off until something forces the conversation. It shouldn’t be. The cost of having a properly executed enduring power of attorney is small. The cost of not having one when you need it is enormous, and most families discover that cost at the worst possible moment.

The basic concept is consistent across Australia: a power of attorney lets you appoint someone to make legal and financial decisions on your behalf. An “enduring” power of attorney continues to operate if you lose capacity, which is the situation it’s actually designed for. A “general” power of attorney typically ceases on loss of capacity, which makes it useless for the planning case most people care about.

The state-by-state details differ meaningfully, and getting the wrong document for the wrong state creates real problems for families.

In NSW, the relevant document is the Enduring Power of Attorney under the Powers of Attorney Act 2003. It must be witnessed by a “prescribed witness” (typically a solicitor, registrar, or barrister). Decisions about medical treatment require a separate Enduring Guardianship document. Most NSW residents need both.

Victoria has a different framework. The Powers of Attorney Act 2014 introduced a single Enduring Power of Attorney covering both financial and personal matters, with the option to appoint different attorneys for each. The Victorian framework is more flexible than the NSW equivalent. Witnessing requirements include one independent witness who is authorised to witness affidavits.

Queensland uses an Enduring Power of Attorney form that covers both financial and personal/health matters in a single document. Witnessing requires a prescribed witness, and the form is statutory. Queensland also has a separate Advance Health Directive for medical-treatment specific decisions.

Western Australia’s framework was updated relatively recently. The Enduring Power of Attorney covers financial decisions, and a separate Enduring Power of Guardianship covers personal and health decisions. WA requires registration with Landgate before the EPA can be used for property transactions, which catches some families out.

South Australia uses an Enduring Power of Attorney for financial decisions and a separate Advance Care Directive for health decisions. The ACD framework was substantially updated in recent years and is now more functional than the older equivalents.

Tasmania, ACT, and the Northern Territory each have their own variations. Tasmania uses an Enduring Power of Attorney plus an Enduring Guardianship. The ACT framework covers financial and personal decisions in a single Enduring Power of Attorney. The NT has its own Powers of Attorney Act with similar functional outcomes to the other jurisdictions.

The interstate-recognition question matters more than people realise. An EPA validly executed in one state generally is recognised in others, but the practical execution can be slow if a bank or government agency in a different state insists on its own forms. Australians who own property in multiple states, or who travel and live across states in retirement, should consider executing valid documents in each relevant state.

The witness selection matters too. The witness’s role isn’t just procedural. It’s a check that the principal has capacity at the time of execution. Banks and other institutions sometimes refuse to act on an EPA that was witnessed by someone who can’t substantiate their assessment of capacity. Using a solicitor for the witnessing role is a small additional cost that produces meaningfully better practical outcomes when the document is eventually used.

The document choice between sole, joint, and joint-and-several attorneys deserves more thought than most people give it. Sole attorney is simplest but creates a single point of failure. Joint attorneys must agree on every decision, which can paralyse families when attorneys disagree. Joint and several attorneys can each act independently, which is usually the most practical structure for working families.

The other piece of practical advice: tell your appointed attorneys before you sign. Surprisingly often, attorneys learn about their appointment when the document is needed, which is the worst time to find out. A conversation in advance about your wishes, your accounts, and where the documents are kept saves families enormous stress when the document is actually used.

Get this right while you’re well. The cost of a properly drafted and witnessed Australian EPA is a fraction of the cost of administrative chaos when one is needed and isn’t there.