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I believe the legislation requires the committee to elect people to those positions (certainly in the ACT of which I am more familiar). Once you have those positions, responsibilities all interact. The committee is responsible to supervise the treasurer, for example. So, if something financial goes wrong, it is not just the treasurer’s fault.
The committee can delegate many functions to the manager but the buck still stops with the committee. So, for example, the manager might be delegated all the mechanical functions of the treasurer – such as keeping financial records, paying bills, reporting to the committee and the general meeting – but the treasurer and committee still have responsibility to oversee that treasurer function and satisfy themselves that the manager is performing that function adequately.
If no-one will put up their hand to be treasurer, then, in effect, the whole committee is treasurer with responsibility to oversee the manager’s exercising of the treasurer’s functions.
I once had a conversation with our strata manager about what would happen if nobody would put up their hand to be on the executive committee. Her answer was that she would keep running the mechanical things that her contract allowed her to do but every time a decision was required, she would be obliged to call a general meeting. In the absence of an executive committee, the only other way for a decision to be made by the owners corporation was by having a general meeting. She said that she would make sure that enough general meetings would be called that enough people would get sufficiently fed up that they would form a committee to restore normality.