I agree with TrulEConcerned regarding the issues that arise when you pay owners to do a regular job, this opens up a minefield in relation to WHS issues, as it can be said that the OC is employing the relevant people.
In relation to payment, you can’t credit an amount to the levies owed. If the OC decides to proceed, they have to actually pay the relevant people. You are not reimbursing those people, they haven’t spent any money, you are paying them to do a job. That has to be reflected in the accounts. Note also if a person has an ABN they have to charge GST.