Powers of Attorney Act 2006
21Who can be a witness?
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21 Who can be a witness? (1) A person cannot be a witness to a power of attorney if the person is— (a) a person signing the power of attorney for the principal; or (b) a person appointed as attorney under the power of attorney; or (c) a child.
Technical requirements Part 3.2 (2) Only 1 of the witnesses to the power of attorney can be a relative of— (a) the principal; or (b) a person appointed as attorney under the power of attorney. (3) For an enduring power of attorney, 1 witness must be a person authorised to witness the signing of a statutory declaration.