Ms Gillard said she was shocked to hear Opposition Leader Tony Abbott had called for people to donate to the Liberal Party to help its campaign against the government's proposed flood levy.
"Personally I was pretty shocked by that," she said.
Ms Gillard is continuing to talk with key crossbench MPs and senators regarding the levy.
She is confident they will back the enabling legislation after it is introduced to parliament next week.
"I'm confident that the parliament will see the need to support the rebuilding the nation needs."
Federal Opposition Leader Tony Abbott has defended an email sent under his name opposing the government's proposed flood levy and asking for donations to campaign against it.
Mr Abbott repeatedly told reporters in Sydney that the donations call was standard practice.
"The donation information was added by the Liberal Party and it's quite standard practice for political parties to add this sort of information to their communications with supporters," he said.
Mr Abbott said Labor also had donations information on a flood message it sent out to its own supporters last week.
"I think the matter has been fully dealt with ... I think I've fully dealt with this," he said.
The email sent to Liberal supporters highlighted the devastation wrought by Australia's summer floods and Mr Abbott's opposition to the government's proposed levy to raise $1.8 billion to help with the recovery.
He reiterated on Thursday that the opposition disagreed with the government on how to pay for the rebuilding of infrastructure in Queensland, northern NSW and northern Victoria affected by the floods in January.
Mr Abbott also repeated his offer to "sit down" with Prime Minister Julia Gillard to come up with extra savings in the budget to pay for the rebuilding.
The government has proposed taxpayers earning more than $50,000 pay a levy to raise $1.8 billion.
