Typically when you purchase a business, employee entitlements such as accrued sick leave, annual leave, quarterly super etc then become the new owners liability. They are a liability sitting on the company's balance sheet which presumably you take into account when determining your purchase price.
As for the WOZ deposit stuff it's seems impossible to determine fact from fiction, although there seems to be a fair amount of smoke on the issue from what I have read over various forums. Hopefully everything works out fine for WOZ buyers.
