Powers of Attorney Act 2014

Subject to any condition or restriction stated in an enduring power of attorney, an attorney for financial matters under the power of attorney may make a gift of the principal's property only if—

the gift is reasonable having regard to all the circumstances and, in particular, the principal's financial circumstances; and

the gift is—

to a relative or a close friend of the principal and is of a seasonal nature or for a special event; or

a type of donation that the principal made when the principal had decision making capacity for the matter or that the principal might reasonably be expected to make.

A gift may be made under subsection (1) even though the gift is made to—

the attorney; or

a relative or close friend of the attorney; or

an organisation with whom the attorney has a connection.

An attorney must keep a written record of any gift by the attorney—

that is made to—

the attorney; or

a relative or close friend of the attorney; or

an organisation with which the attorney has a connection; and

the total value of which is of or over—

the prescribed amount; or

if an amount has not been prescribed, $100.

A record kept under subsection (3) must set out the amount of the gift and the person or organisation to whom it has been made.