Powers of Attorney Act 2014

As to the person who, under section 105(b), witnesses the signing of the form of revocation—

the person must be of or over 18 years of age; and

the person must be authorised to witness the signing of a statutory declaration; and

the person must not be—

a relative of the principal; or

a relative of a supportive attorney under the appointment; or

a care worker or an accommodation provider of the principal; or

a person signing the form at the direction of the principal; or

a supportive attorney under the appointment.

To avoid doubt a person is not excluded from being eligible to witness the signing of the form of revocation merely because the person is an employee of a supportive attorney for the principal who signs the form while the person is acting in the ordinary course of that employment.