A GST hike is at the top of the agenda for NSW Treasurer Gladys Berejiklian when she meets with the nation's treasurers.
Ms Berejiklian says she will continue to argue for an increase of the GST to 15 per cent with compensation for households with incomes of $100,000 or less.
The case for change will be made at a meeting of national treasurers on Thursday, before Friday's Council of Australian Governments gathering in Sydney.
"(I) am pleased that all options remain on the table," Ms Berejiklian said on Wednesday.
The treasurer said NSW would support competition reform, but not at the expense of raising the GST.
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The comments follow a leaked document, prepared for Friday's meeting, that outlined a number of options for the GST and the Medicare levy.
Among the options were lifting the GST rate to 15 per cent, raising $32.5 billion annually, while extending it to all food, water and sewage would increase the take to $45 billion.
Raising the Medicare levy from two per cent to four per cent, as sought by some Labor states, would raise $15 billion.
Treasurer Scott Morrison said Treasury modelling on options to raise the GST's 10 per cent rate or broaden its base was a response to requests from the states and territories earlier in the year.
