Hong Kong Ordinances

CONSTRUCTION WORKERS REGISTRATION ORDINANCE - SECT 26

Assessment

(1) On receipt of a notice of payment under section 25(1) or (2), the
Authority shall assess the amount of levy due in respect of the
construction operations or the stage of the construction operations to which
the payment relate or relates.

(2) Where more than one payment is made or to be made in respect of any
construction operations or a stage of any construction operations, the
assessment under subsection (1) shall be a provisional assessment and a final
assessment shall be made on the final payment in respect of the
construction operations, each stage of the construction operations or all
stages of the construction operations, as is appropriate.

(3) On receipt of a notice of completion of any construction  operations, or a
stage of any construction operations, under section  25 (3), the Authority
shall, if no assessment under subsection (1) or (2) has been made, assess the
amount of levy due in respect of the construction operations or the stage of
the construction operations.

(4) Where any construction operations are undertaken or carried out in stages,
the Authority may make a provisional assessment under subsection (3) on the
completion of each stage of the construction  operations and make a final
assessment on the completion of all stages of the construction operations.

(5) Notwithstanding subsections (1), (2) and (3), where
construction operations are carried out under a term contract, the Authority
may defer the making of any assessment under subsection (1), (2) or (3) until
such time as the Authority considers appropriate.

(6) The Authority may assess the amount of levy due in respect of the
construction operations, or the stage of the construction operations, which
have or has been completed notwithstanding that no notice has been given to
the Authority under section 25.

(7) Where it appears to the Authority that an assessment of levy has been made
at less than the proper amount, then, subject to subsection

(11), the Authority may at any time make an additional assessment of levy due
in respect of the construction operations or the stage of the
construction operations.

(8) If a contractor fails to give any notice required to be given by him under
section 25 and does not give a reasonable excuse for the failure within such
period as the Authority may allow in any case, the Authority may, in addition
to the levy assessed under this section and payable by the contractor, impose
a surcharge on the contractor not exceeding twice the amount of levy so
assessed.

(9) Any assessment of levy or imposition of surcharge under this section shall
be notified in writing by the Authority.

(10) A levy or surcharge shall not be payable by a contractor—

   (a)  if he has not been notified by the Authority of an assessment of such
        levy or imposition of such surcharge, as the case may be, under
        subsection (9); or

   (b)  to the extent that the levy or surcharge, as the case may be, has been
        paid by any other contractor unless the levy or surcharge, as the case
        may be, may be required or ordered to be repaid to that other
        contractor under section 27(4), 29(4) or 30(4).

(11) Subject to subsection (12), an assessment or surcharge under this section
shall be made or imposed within—

   (a)  2 years after the completion of the construction operations; or

   (b)  1 year after evidence of facts, sufficient in the opinion of the
        Authority to justify the making of the assessment or the imposition of
        the surcharge, comes to its knowledge, whichever is the later.

(12) If construction operations are carried out under a term  contract, an
assessment or surcharge under this section shall be made or imposed within—

   (a)  2 years after the completion of all construction operations to which
        the contract relates;

   (b)  2 years after the expiration of the period within which all
        construction operations to which the contract relates have to be
        completed as provided for by the contract; or

   (c)  1 year after evidence of facts, sufficient in the opinion of the
        Authority to justify the making of the assessment or the imposition of
        the surcharge, comes to its knowledge, whichever is the last to occur.

(13) For the purposes of this section, where the amount of levy due in respect
of a stage of any construction operations is assessed under this section, the
amount of levy shall be assessed as if such stage of the
construction operations separately constitutes construction operations subject
to payment of levy under this Ordinance.