Ahhh, that old trick. Levies can only be charged based on the unit entitlements of the lots. Bills can only be charged for the specific strata schemes and any common property they share with other schemes. If your scheme is being charged for anything, you are entitled to see the bills and receipts. That should put a stop to any shenanigans.
Do a quick search for Faraway Girl and see how a first-time developer tried (and failed) to get his first few owners to pay his bills.