West Australian Treasurer Mike Nahan refuses to talk about changing the GST unless it means increasing his state's share of the revenue carve-up.
Asked on Monday about NSW Premier Mike Baird's proposal to lift the GST rate from 10 to 15 per cent, Dr Nahan said the WA government was "not interested".
He said it didn't matter that WA would get more cash if its current 30 cents in the dollar stake came from a bigger pool.
"That would mean that we, instead of donating $4.5 billion a year to the other states, it would go up to $6.7 billion," Dr Nahan told reporters.
The state government had become "much more ambitious" in seeking a bigger slice, Dr Nahan said, after previously suggesting a 50 cents in the dollar "floor".
"We want to look at a fundamental change to the principles upon which we distribute GST," he said.
"Our overwhelming and top priority is the distribution of the GST."
Premier Colin Barnett said lifting the GST to 15 per cent was too much.
"I think that's too big an increase," Mr Barnett said.
"But I do support a fundamental review of the way the GST system operates.
"I don't think it's beyond the capacity of state premiers and treasurers to actually redesign the GST (so) it's fair to all parties."
He reiterated the WA government's call for GST revenue distribution on a per capita basis. The state's finances continue to take a belting, with the iron ore price languishing around $US51 a tonne.
On Monday, WA slipped to fourth spot in the CommSec State of the States report, which showed slower population growth and higher unemployment were affecting economic performance.
And according to a report by BankWest, only 18.5 per cent of West Australians are deemed to be "financially fit" - having regular savings, a range of insurances, low housing costs and high asset levels relative to debt and income - compared with 24.2 per cent last year.
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