i hope that makes sense... sorry i was trying to reply to something in a simple straight forward manner, while on my phone.. while in bed.. with my dog sleeping across me... then realised I couldnt edit it, and went back to sleep Lol

You cannot get a tax invoice from Paypal, they dont collect GST on their services (and are not required to by law).  

Just because a company has an Australian ABN doesnt automatically mean they pay or collect tax. Certain services from financial institutions are one of those exemptions.

So paypal fees are a business expense... you just cant claim the GST, because there is none.  If you try to, its called double dipping, its illegal, and you could go to jail, let alone be fined etc.  

If your accountant is telling you you need to get a tax invoice from Paypal, you need to get a NEW accountant right now!