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A Power of Attorney is just a document on which you authorise someone to do something for you when you are not able to do it for yourself. There are different types of Power of Attorney - General, Enduring, & Medical Treatment. (There is also a Guardianship appointment, which some people consider a power of attorney.)
The General Power of Attorney is the type you might use to authorise someone to operate a bank account for you, or sell your car or house after you go overseas, or whatever. It has one very important limitation - it becomes ineffective if you become mentally incapable of managing your own affairs. There is another type however that "endures" if you become mentally incapable.
This type of Power of Attorney "endures" if you become mentally incapable, so a family member could use it to continue looking after your finances after you have a stroke, or get Alzheimer's, or go into a coma after an accident, or whatever.
The Enduring Power of Attorney also has one important limitation - it does not authorise your agent (your "attorney") to make decisions about the medical treatment you will get if you become mentally incapable of making decisions yourself.
This type allows you to state, while you are still capable of making sound decisions, what type of medical treatment you want to receive (or not receive) if you later become incapable of making decisions about it. There are safeguards of course. For instance, your "agent" can only make decisions in consultation with doctors.
There is no registration system for powers of attorney. (There should be of course, and there once was in Victoria, but it was abandoned about 20 years ago).
Powers of attorney become invalid on the death of the person who gave the power. After that your Will takes over.