A proposal to raise the GST to 15 per cent could be up for review when Prime Minister Malcolm Turnbull meets with state premiers this week.
Papers prepared for the Council of Australian Governments meeting on Friday reportedly include options to raise or broaden the base of the consumption tax.
Proposals to unify state and territory payroll taxes and an overhaul of property levies are also likely to be discussed when Treasurer Scott Morrison meets with his state counterparts on Thursday.
Labor says it's an obvious sign the government intends to raise the GST.
"If the Turnbull government doesn't want to go ahead with this, they shouldn't be preparing options papers," shadow assistant treasurer Andrew Leigh told ABC radio on Wednesday.
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"This from a party who ran a scare campaign on a carbon price - seems pretty rich to me."
