That is total rubbish. This is from the act:
78 Manner of levying contributions
(1) An owners corporation levies a contribution required to be paid to the administrative fund or sinking fund by an owner of a lot by serving on the owner a written notice of the contribution payable.
(2) Contributions levied by an owners corporation must be levied in respect of each lot and are payable (subject to this section and section 77) by the owners in shares proportional to the unit entitlements of their respective lots.
Your SM should know better, this is a fundamental requirement of Strata, you cannot pick and choose who has to pay the levies, if a levy is approved everyone pays.