Most of what’s in the document applies to most buildings but every strata scheme is different in some way and there may be instances, such as you have identified, that require some tweaking. The way to do that is to either remove or change the items in the document to suit your circumstances and then approve the document ‘as amended’ or you could have a separate by-law, for instance, making windows and balconies part of common property, which brings your building into line with the memorandum.
The memorandum is not a one-size-fits-all solution and it’s not a law (until you make it a by-law). There’s nothing to stop you changing it to suit your strata scheme and it will solve a lot more problems than it creates.