Powers of Attorney Act 2014

As to the 2 persons who, under section 46(b), witness the signing of the instrument of revocation—

both persons must be eligible to do so under subsection (2); and

one person must be either authorised to witness affidavits or a medical practitioner.

A person is eligible to witness the signing of the instrument if the person—

is of or over the age of 18 years; and

is not signing the instrument at the direction of the principal; and

is not an attorney under the power of attorney; and

is not—

a relative of the principal; or

a relative of an attorney under the power of attorney; or

a care worker or an accommodation provider for the principal.

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