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Far out sorry guys for the wrong advice ! I just had a tenant leave in a CP and the (well reputationed) RE agent who was managing it told me that there was no gst included in the security deposit on these. I know this for next time as i manage them myself now. kind regards

No but if the prop owner claims the bond,(due to default etc) then uses the bond for repairs u can claim back the gst spent on purchases to make right and No, the deposit bond can be kept with owner,agent or solicitor