(1)  An instrument creating or revoking a power of attorney may be registered in Tasmania for the purposes of this Act, whether or not it was executed in accordance with the law of Tasmania.

(2)  If any such instrument is not executed in accordance with the law of Tasmania, it may be registered in Tasmania only if it was executed in accordance with the law of another State or a Territory or with the law of the place in which it was executed.

(3)  This section does not affect the operation of any law that prohibits the registration of an instrument unless the requisite amount of tax or duty has been paid in respect of the instrument.