It's actually mentioned a bit here. To be honest, Paypal system can be easily beaten. But no point for sellers to do it (time wasting, neg FB,.. etc), on the other hand, buyer can easily do it by making a claim if the sellers are not careful.   Tell you guys something, I once heard of a small time seller who use regular post to sell some small item and told me that he can use the post office invoice to defend if the buyer make a PP claim. The reason he told me was the invoice will show the postcode. It seems not sufficient to be proof of address I think.

No worries. 🙂

The general information about Top Rated Sellers is here: http://pages.ebay.com.au/help/sell/top-rated.html but also check here http://pages2.ebay.com.au/Hub/May_2012_seller_changes/Other_changes/Changes_for_2013#updates to find out more about the changes being made next year. 

PayPal have stated a postal receipt that at least shows the recipient's postcode is one of the documents they will accept as proof of postage, but last I checked it was in the 'general' information on-site and if you look through the user agreement and read the information provided there as well as at the links within the agreement itself, it states the documents must show the buyer's delivery address, and the statement that the just the receipt with a postcode is a relatively recent addition (I saw it there some months ago, but for several years prior it was deemed unacceptable entirely). 

I don't know of anyone that has attempted to use a receipt with a postcode, let alone whether they were successful, so I can't even offer any anecdotal evidence one way or the other, unfortunately. I will say that if a seller loses an Item Not Received case, such a receipt would at least aid an appeal to a higher authority.