The Structure of an Enduring Power of Attorney in Queensland

Estate planning is often associated with making a Will, but a comprehensive plan involves more than deciding how assets are distributed after death. An Enduring Power of Attorney (EPOA) is another essential document that protects you during your lifetime if you become unable to make decisions for yourself. 

In Queensland, an Enduring Power of Attorney allows you to appoint trusted individuals to make personal, health, and financial decisions on your behalf if you lose capacity. Understanding the structure of this document helps you appreciate how it works and why it plays such an important role in a well-designed estate plan. 

What Is an Enduring Power of Attorney? 

An Enduring Power of Attorney is a legal document created under the Powers of Attorney Act 1998 (Qld). It allows you, as the principal, to appoint one or more attorneys to make decisions for you in circumstances where you cannot make those decisions yourself. 

These decisions may relate to: 

• Personal and health matters, such as medical treatment or care arrangements 

• Financial matters, such as managing bank accounts, property, and investments 

The Approved Form in Queensland 

In Queensland, an Enduring Power of Attorney must be completed using the approved form issued by the Department of Justice and Attorney-General. This form is publicly available and can be completed without legal assistance. 

However, many people choose to prepare their EPOA with a solicitor. Legal advice ensures the document reflects your circumstances, includes appropriate safeguards, and contains additional clauses that address real-world issues that commonly arise. 

While the approved form sets out the required structure, it can also include tailored provisions to strengthen the document and make it more practical for your situation. 

Identifying the Principal 

The first section of the Enduring Power of Attorney identifies the principal, which is the person making the document. This includes basic details such as your name, address, and contact information. 

Although this may appear straightforward, accurate identification is essential because the document grants legal authority to act on your behalf. 

Wishes and Directions for Attorneys 

The form also provides space for the principal to include directions or personal wishes for attorneys to consider when making decisions. 

In practice, many people leave this section blank. When appointing trusted attorneys, the expectation is that conversations about preferences and values will take place in advance. 

When instructions are included, they often relate to broad preferences rather than strict directions. For example, some people express a wish to remain in their home for as long as possible before moving into residential care. Others may request that an appointed attorney consult with siblings before making major decisions. 

These types of statements can provide helpful guidance while still allowing attorneys the flexibility needed to respond to changing circumstances. 

Appointing Your Attorneys 

One of the most important sections of the document is the appointment of attorneys. Attorneys must be at least 18 years old and willing to accept the responsibility. 

There is no strict limit on the number of attorneys you may appoint. However, appointing too many people can make decision-making difficult. In practice, many people appoint one primary attorney and then nominate additional attorneys as backups. 

Attorneys can be appointed to act in several different ways. They may act jointly, meaning they must make decisions together, or severally, meaning any one of them can act independently. Some appointments allow decisions to be made by majority, while others appoint attorneys successively, meaning one steps in if another is unable to act. 

A common arrangement for couples is for a spouse to act independently first, with adult children appointed to act jointly if the spouse cannot act. 

Defining the Scope of Authority 

The Enduring Power of Attorney must clearly state what types of decisions your attorneys can make. In Queensland, the authority typically covers two main areas: 

• Personal and health decisions 

• Financial decisions 

Some people prefer separate documents for each category. Others use a single document that covers both areas. It is also possible to appoint different attorneys for different types of decisions within the same document. 

For most people, appointing the same attorneys for both health and financial matters is the simplest approach. 

When the Power Begins 

Another crucial section of the document determines when the attorney’s authority begins. 

For health matters, attorneys can generally only act once you lose the capacity to make those decisions yourself. Medical practitioners typically determine when this occurs. 

Financial decisions can begin either immediately or only after you lose capacity. Some prefer immediate authority, while others recommend limiting financial authority until incapacity is confirmed by a medical practitioner. 

Many people choose the latter approach because it ensures that financial control only transfers when it is genuinely required. 

Additional Clauses and Practical Provisions 

Although the approved form contains the required structure, additional clauses can be included to strengthen the document. 

For example, some Enduring Powers of Attorney include provisions allowing attorneys to: 

• Manage digital accounts and online assets 

• Access superannuation information or update nominations 

• Assist with guardianship arrangements for minor children if parents become incapacitated 

• Reactivate the principal’s decision-making authority if capacity returns 

These additional clauses often reflect real situations that arise in practice and can make the document far more practical to use. 

Signing and Witnessing Requirements 

An Enduring Power of Attorney must be properly signed and witnessed to be legally valid. 

In Queensland, the document must be witnessed by an authorised person such as: 

• A solicitor 

• A Justice of the Peace 

• A Commissioner for Declarations 

The witness certifies that the principal appeared to understand the nature and effect of the document and had the capacity to sign it. 

Attorneys must also sign an acceptance of their appointment, confirming that they understand and accept the responsibilities involved. 

Why an Enduring Power of Attorney Matters 

Unlike a Will, which takes effect after death, an Enduring Power of Attorney operates while you are still alive. It allows trusted individuals to make critical decisions about your health, finances, and personal welfare if you become unable to do so. 

Without an EPOA in place, loved ones may need to apply to the Queensland Civil and Administrative Tribunal (QCAT) to be formally appointed to manage your affairs. This process can be costly, time-consuming, and stressful during an already difficult period. 

For this reason, an Enduring Power of Attorney is often considered one of the most important documents in a comprehensive estate plan. 

Building a Complete Estate Plan 

Estate planning is not limited to preparing a Will. Documents such as Enduring Powers of Attorney ensure that your affairs are protected during your lifetime as well as after your death. 

Understanding the structure of an Enduring Power of Attorney is the first step in appreciating its importance. When properly prepared, it provides clarity, protection, and peace of mind for both you and the people you trust to act on your behalf.