We did have some correspondence recently from a woman who was being defaulted on her levies because she refused to pay one-twelfth of the total budget of her 12-unit block, seeing as she was on the ground floor at the back and the chairman was paying the same for the top floor at the front.
However, this building did have Unit Entitlements properly calculated at inception – it was just that the chairman was too lazy/greedy/stupid to work them out properly.
UEs can never be an exact match to property values (they fluctuate too much) but there definitely is a very close correlation.
And let’s not forget that in Queensland they split the UEs into one fund based on the share of the insurable value of the property and they other on the usage of common property.
And, yes, they got themselves into a right mess there which I think they are just sorting out now.