In a proceeding against a trustee for a breach of trust in relation to a duty under division 2.2 relating to the trustee's power of investment, the Supreme Court may, when considering the question of the trustee's liability, take into account the following:
(a) the nature and purpose of the trust;
(b) whether the trustee had regard to the matters mentioned in section 14C so far as is appropriate to the circumstances of the trust;
(c) whether the trust investments were made in accordance with an investment strategy formulated in accordance with the duty of a trustee under division 2.2;
(d) the extent the trustee acted on the independent and impartial advice of a person competent (or apparently competent) to give the advice.