Powers of Attorney Act 2000

An attorney under an enduring power of attorney must keep an accurate record of all dealings and transactions made as the attorney. Fine not exceeding 20 penalty units.

A person who has ceased to be an attorney under an enduring power of attorney must – retain, for at least 7 years after so ceasing, an accurate record of all dealings and transactions made as the attorney; or provide to the Tribunal an accurate record of all dealings and transactions made as the attorney. Fine not exceeding 20 penalty units.

A person with a proper interest in the matter may, in writing, request the Tribunal to exercise its power under subsection (4) in relation to a person who is or was an attorney under an enduring power of attorney.

The Tribunal, after receiving under subsection (3) a request in relation to – a person who is an attorney under an enduring power of attorney; or a person who was, within the previous 7 years, an attorney under an enduring power of attorney and who has not provided an accurate record to the Tribunal in accordance with subsection (2)(b) – may, by notice in writing to the person, require the person to provide to the Tribunal, within the period of not less than 14 days specified in the notice, a document setting out an accurate record of all dealings and transactions made as the attorney.

A person who receives a notice under subsection (4) must provide to the Tribunal, before the end of the period specified in the notice, a document setting out an accurate record of all dealings and transactions made by the person as the attorney under an enduring power of attorney. Fine not exceeding 20 penalty units.

A document provided to the Tribunal by a person in accordance with a notice under subsection (4) – is to be in a form approved by the Tribunal; and is to be verified by a statutory declaration that is signed by the person; and is to be accompanied by other evidence, if any, that the Tribunal specifies in the notice is required to accompany the document.