Enduring Power of Attorney Template (Australia)

1.1 Enduring Nature: This is an Enduring Power of Attorney made under the Powers of Attorney Act 2003 (NSW). Unlike a General Power of Attorney, this Power continues to be effective even if I subsequently lose decision-making capacity. This is the critical feature of an Enduring Power of Attorney — it ensures my affairs can be managed without the need for a court-appointed financial administrator or guardian under the applicable state guardianship legislation.

1.2 Scope: In New South Wales, an Enduring Power of Attorney covers financial and legal matters only. A separate appointment of an Enduring Guardian (under the Guardianship Act 1987 (NSW)) is required for personal, lifestyle, healthcare, and accommodation decisions.

1.3 Capacity to Make this Appointment: I declare that, at the time of signing this document, I have the decision-making capacity to understand its nature and effect, including that: (a) I am giving the Attorney the authority specified below; (b) the Attorney may exercise that authority when I am unable to; (c) I may revoke this Power while I have capacity; (d) the Power continues despite my future loss of capacity; and (e) I have read or had explained to me the consequences of granting this Power.

I appoint the following persons as my Attorneys:

• David J. Wilson of 12 Banksia Lane, Lindfield NSW 2070 (Son)
• Sarah K. Wilson of 8/15 Marine Parade, Cronulla NSW 2230 (Daughter)

2.1 Decision-Making: Where more than one Attorney is appointed, they shall act jointly and severally — Attorneys may act together or any one of them may act individually on my behalf, in accordance with s. 23 of the Powers of Attorney Act 2003 (NSW) (or the equivalent provision in the applicable state Act).

2.2 Acceptance: Each Attorney accepts this appointment by signing this document. By signing, each Attorney acknowledges the fiduciary duties imposed by the Powers of Attorney Act 2003 (NSW), including acting honestly, with reasonable diligence, and in my best interests at all times.

3.1 Commencement: This Power of Attorney commences only when I lose decision-making capacity, as evidenced by the joint written opinion of two registered medical practitioners (at least one of whom is a general practitioner familiar with my medical history) stating that I am unable to make reasoned decisions about my financial and/or personal affairs. Until such certification, my Attorney(s) shall have no authority to act on my behalf. Once activated, the Power continues until my capacity is restored (in which case my Attorney(s) shall cease to act) or until this Power is otherwise revoked or terminated under the Powers of Attorney Act 2003 (NSW).

3.2 Personal Matters Trigger: Notwithstanding the commencement provision above, where this Power authorises decisions about personal or healthcare matters (in jurisdictions that permit such decisions to be made under an Enduring Power of Attorney), the Attorney's authority for those decisions only arises at the time and to the extent that I lack capacity to make the relevant decision.

4.1 Financial Powers: My Attorney(s) may, subject to the conditions and limitations of this Power: (a) open, operate, and close bank accounts; make deposits and withdrawals; arrange direct debits and electronic transfers; manage credit and debit cards; (b) buy, sell, lease, mortgage, encumber, or otherwise deal with real property and personal property; execute transfers, leases, and mortgages under the applicable State Real Property Act; (c) manage investments, securities, managed funds, term deposits, and shares; make investment decisions consistent with my known investment objectives; (d) lodge tax returns with the Australian Taxation Office (ATO); manage tax disputes; apply for tax file numbers and ABNs; deal with all ATO matters and Centrelink payments; (e) manage superannuation matters subject to s. 17A of the Superannuation Industry (Supervision) Act 1993 (Cth) — noting that an Attorney cannot make a Binding Death Benefit Nomination unless the trust deed and SIS Regulations permit it.

4.2 Personal Matters (where state law permits): Where the Powers of Attorney Act 2003 (NSW) permits, my Attorney(s) may make decisions about personal matters, including where I live, with whom I have contact, and (in Queensland and the ACT) routine health care decisions. My Attorney(s) must give effect to my known views, wishes, and preferences where reasonably possible.

4.3 Fiduciary Duties: In exercising any authority under this Power, my Attorney(s) must: (a) act honestly and with reasonable care and diligence; (b) avoid conflicts of interest unless expressly authorised by this document; (c) keep my property separate from their own and not commingle funds; (d) keep accurate records of all transactions; and (e) maintain confidentiality of my personal and financial information.

If the death, incapacity, resignation, or refusal to act of all originally-appointed Attorneys, I appoint Catherine M. Wilson-Hughes of 24 Heritage Court, Bowral NSW 2576 as my Successor Attorney with all the same powers and authorities granted to the original Attorney(s) under this Power.

The Successor Attorney shall be entitled to evidence of the trigger event (such as a death certificate, written resignation, or medical certificate of incapacity) before assuming office, and shall continue to be bound by all the duties, conditions, and limitations of this Power.

6.1 General Standards: My Attorney(s) shall at all times act in good faith, in my best interests, and consistent with my known values and preferences. The Attorney(s) shall not exercise any power for personal benefit, except as specifically permitted below.

6.2 Authorised Gifts: The Attorney(s) may make gifts to the following persons up to a combined total of 5,000.00 AUD per calendar year: My grandchildren — Emma, Oliver, James, and Charlotte — equally, for birthday and Christmas gifts and educational expenses. No single gift shall exceed 25% of the annual limit without prior written notice to all other appointed Attorneys (where applicable) and any nominated notification person.

6.3 Conflict of Interest: The Attorney(s) may enter into transactions in which they have a personal interest only after full written disclosure of the conflict to: (a) all other Attorneys appointed under this Power; and (b) any nominated notification person under clause 7. The transaction must be on arm's-length commercial terms.

6.4 Maintenance of Dependants: The Attorney(s) may apply my income and capital, in reasonable amounts and consistent with my historical standard of provision, for the maintenance and support of: My husband, Richard P. Wilson, for his ongoing care and reasonable living expenses.

6.5 Specific Restrictions and Instructions: The Attorneys must not sell my home at 42 Eucalyptus Drive, Mosman unless I am permanently moved into residential aged care. The Attorneys must consult my treating geriatrician and my solicitor at Wilson and Associates before any major financial decision involving the family home.

The Attorney(s) must notify the following person(s):

• Catherine M. Wilson-Hughes (Daughter / Successor Attorney) — catherine.wilson@email.com.au
• Robert J. Mitchell (Solicitor — Wilson and Associates) — +61 2 9233 1100

Notification must be given before making any decision involving the sale, mortgage, or substantial encumbrance of my real property, or any transaction exceeding AUD 25,000. Notification may be given by email, post, or any other reasonable means. The persons identified above are not Attorneys and have no authority to make decisions; their role is to receive information and act as a check on the proper exercise of the Attorney's authority.

8.1 Records: The Attorney(s) shall keep accurate and detailed records of all transactions and decisions made on my behalf. The records shall include: (a) all income received and expenses paid; (b) all asset purchases and disposals; (c) bank statements and tax returns lodged; and (d) copies of all material contracts and instruments. Records must be reconciled every 6 months and made available for inspection on reasonable request by any notification person, the Public Advocate (or equivalent state body), or VCAT / NCAT / QCAT (or equivalent state guardianship tribunal).

8.2 Compensation: The Attorney(s) shall be entitled to reasonable out-of-pocket expenses properly incurred in the exercise of authority under this Power, and to reasonable professional fees if any Attorney is a qualified professional (such as an accountant or solicitor) providing services within their professional capacity. No other compensation is payable.

9.1 Revocation by Principal: I may revoke this Power of Attorney at any time while I have decision-making capacity by giving written notice to each Attorney and by destroying or marking as revoked all signed originals of this document. Revocation while I lack capacity requires an order from the applicable State guardianship tribunal (e.g., NCAT in NSW, VCAT in Victoria, QCAT in Queensland).

9.2 Automatic Termination: This Power automatically terminates upon: (a) my death; (b) the death of all Attorneys (and any Successor Attorney appointed under clause 5); (c) a marriage or divorce that affects this Power under the applicable State Act (in some states, marriage or divorce automatically revokes an Enduring Power of Attorney in favour of, or appointing, a former spouse); (d) a bankruptcy order against me or any sole Attorney; or (e) an order of the applicable State guardianship tribunal.

9.3 Notification of Termination: On termination, the Attorney(s) must promptly notify all financial institutions, government bodies, and contractual counter-parties who were on notice of this Power. The Attorney(s) must also deliver up all records and any of my property in their possession to my legal personal representative.

10.1 Execution by Principal: I have signed this Enduring Power of Attorney freely and voluntarily on 12 June 2026. I understand its nature and effect, including that it endures through any future loss of my decision-making capacity.

10.2 Witness Requirement (New South Wales): The instrument must be signed before a prescribed witness under s. 19 of the Powers of Attorney Act 2003 (NSW) — being an Australian legal practitioner, a licensed conveyancer who has completed an approved course, or an authorised officer of NSW Trustee and Guardian (or a trustee company) who has completed an approved course. The prescribed witness must endorse the certificate confirming that the principal understood the effect of this Power of Attorney before signing.

10.3 Acceptance by Attorney(s): Each Attorney named above signs below to indicate acceptance of this appointment and acknowledgement of the duties and obligations of an Attorney under the Powers of Attorney Act 2003 (NSW).

10.4 Land Registration: Registration with NSW Land Registry Services is required only if the Attorney will deal with real property (e.g., selling, mortgaging, or leasing land for more than three years) under the Real Property Act 1900 (NSW).

11.1 Governing Law: This Power of Attorney is governed by the Powers of Attorney Act 2003 (NSW) and the laws of New South Wales.

11.2 Interstate and Overseas Recognition: An Enduring Power of Attorney made in one Australian State or Territory is generally recognised in other Australian jurisdictions to the extent of the powers it confers under the law of the place it was made. The Attorney may need to register or have this document recognised in any other jurisdiction where it is to be used (in particular, before dealing with land in another State).