Bill Shorten says while Labor opposes an increase in the GST, it doesn't mean it is unwilling to participate in the tax debate.
The opposition leader will tell a conference on Friday that Labor is resolutely opposed to making Australians pay more for what they need most.
"Let's be very clear on this point - jacking up the GST to 15 per cent is not innovative, agile or creative. Increasing the GST is not tax reform," he will say in his lunchtime address to the Melbourne Institute economic and social reform conference.
He believes tax reform needs to be a bigger conversation.
If the government really has "everything on the table", Labor already put forward its plan to make multinational companies pay their fair share of tax and close loopholes on superannuation for the very wealthy.
News that makes sense
Your trusted source for staying up-to-date with the world around you. Get free daily news updates and analysis, straight to your inbox.
"These polices have got nothing to do with the politics of envy ... if you earn money in Australia, you should pay tax in Australia," he will say.
"Superannuation wasn't designed as a tax haven and shouldn't be used as one."
He described the tax system as a "leaky bucket" and its holes are two and a half times more likely to be used by the wealthiest Australians.
"Gaming our system doesn't require any illegal behaviour, just a well-paid tax agent," Mr Shorten says.
Prime Minister Malcolm Turnbull and Treasurer Scott Morrison addressed the conference on Thursday and provided a broad outline to what they hope to achieve from tax reform agenda.
Mr Turnbull said he was open to new ideas on reform as long as it resulted in a fairer system, while Mr Morrison again raised the coalition's concerns about bracket creep.
While the tax debate has centred on the GST in the past week, the treasurer said so far the only public advocates for changing the impost were state governments and former Labor premiers.
