Thanks for your reply however i think you may be missing the point i was making

The buyer pays $1100 and expects a tax invoice for $1100

I receive $1097 and for the part that Paypal take i dont get a receipt and therefore cannot include that in my BAS.

My accountant works my BAS out on my bank deposits and declared cash.

Paypal take out their fees on the spot and do not issue a receipt.

If you are saying that I need to pay the GST for the Paypal component  as well could you please tell me why that is and why since it is a business expense that I dont get a tax invoice from Paypal ?

My view is it is a big loophole in the tax system and that Paypal are avoiding tax

Ebay fees are not taken out of the payment and are billed and invoiced at the end of the month so do not need to be discussed.