Here’s an idea:
When our OC passes a resolution at its AGM to approve a budget and levies, it specifies the amount of the annual levy and what fractions of that levy will be due on what dates. An option might be to keep the levy at the level it would need to be to cover the budget but resolve that the due dates shall be much later than they would usually be.
Explain to owners that this is to allow lee-way for a subset of owners facing financial hardship. Explain that the hope is that everyone who can pay would continue to pay by the usual due dates to help with the OC’s liquidity. When issuing the levy notices on the usual dates, make it clear that most owners should not take advantage of the later-than-usual due dates unless they really need it. Make it clear that once the later-than-usual due date has passed, the OC could then proceed with normal debt recovery action.
This would be manageable for the OC if it has sufficient cash in the bank to cover expenses early in its financial year with less income.