An employer who determines, for the purposes of section 31, the amount per week that an employee is able to earn in suitable employment must have regard to the following:
(a) if the employee is in employment--the amount per week that the employee is earning in that employment;
(b) if, after becoming incapacitated for work, the employee received an offer of suitable employment and did not accept that offer--the amount per week that the employee would be earning in that employment if he or she were engaged in that employment;
(c) if, after becoming incapacitated for work, the employee received an offer of suitable employment and, having accepted that offer, did not engage, or continue to engage, in that employment--the amount per week that the employee would be earning in that employment if he or she were engaged in that employment;
(d) if, after becoming incapacitated for work, the employee received an offer of suitable employment on condition that the employee completed a reasonable rehabilitation or vocational retraining program and the employee did not fulfil that condition--the amount per week that the employee would be earning in that employment if he or she were engaged in that employment;
(e) if, after becoming incapacitated for work, the employee has not sought suitable employment--the amount per week that, having regard to the state of the labour - market at the relevant time, the employee could reasonably be expected to earn in such employment if he or she were engaged in such employment;
(f) if paragraph (b), (c), (d) or (e) applies to the employee--whether the employee's failure to accept an offer of employment, to engage, or to continue to engage, in employment, to undertake, or to complete, a rehabilitation or vocational retraining program or to seek employment, as the case may be, was, in the opinion of the employer, reasonable in all the circumstances;
(g) any other matter that the employer considers relevant.