(1) Before an attorney under an enduring power of attorney for the first time commences to exercise power for a matter because the principal does not have decision making capacity for that matter, the attorney must take reasonable steps to give notice that the attorney is commencing to exercise the power to any person who, the enduring power of attorney states, should be so notified.
(2) A failure by the attorney to give a notification under this section does not affect any exercise by the attorney of power under the enduring power of attorney.
(3) For the purpose of subsection (1), reasonable steps may include sending the notification by post to—
(a) for an individual, the last known residential address of the individual; or
(b) for a body corporate, the last known business address of the body corporate.