A board resolution is the internal corporate act by which the directors approve the appointment and define the scope of the representative's authority. It is part of the company's corporate record and establishes the legal basis for the appointment. The Power of Attorney is the external instrument — executed by the company's authorised signatory — that the government office actually relies upon. Both are typically required: the resolution for the internal record; the POA for the agency.

Yes — and in most cases, it should be. A well-drafted POA specifies precisely what the representative is authorised to do: for example, to submit a specific form, collect a specific document, or represent the company at a defined hearing. An overly broad POA grants authority beyond what the task requires and creates ongoing exposure that is difficult to manage once the document is executed. We confirm the intended scope before drafting and ensure the POA is no wider than necessary.

Not always. The DBD and the Revenue Department have different procedural requirements and may each have preferred forms or formats. A POA prepared for DBD submissions may not be in the form the Revenue Department expects — and vice versa. Where the representative needs to act before both agencies, we either draft a combined POA that satisfies both standards, or prepare separate instruments where the requirements diverge. We advise on the correct approach once the scope is confirmed.

For most domestic DBD and Revenue Department submissions, notarisation is not required — execution by the company's authorised signatory as named on the affidavit is sufficient. Notarisation or legalisation may be required if the signatory is executing the POA overseas or if the specific procedure requires a certified document. We advise on execution requirements once the signatory's location and the relevant agency's requirements are confirmed.

A Power of Attorney remains valid until the authority it grants has been exercised, until it is expressly revoked by the grantor, or until the expiry date stated in the document — whichever occurs first. For transaction-specific authority, we draft the POA to cover the specific filing or submission. For ongoing representative authority — where the representative will act on the company's behalf over a defined period — a POA with a stated term is more appropriate. We advise on the correct structure for the intended use.