The honeymoon between the Palaszczuk and Turnbull governments is well and truly over, with the Prime Minister described as making "Tony Abbott look progressive".

Queensland's appearance at the Council of Australian Governments meeting, the last before Malcolm Turnbull's government hands down its first budget, brought forward to May 3, has not gone well, with Premier Annastacia Palaszczuk claiming Mr Turnbull "underestimates" the state's needs.

After a dispute over health and education funding, relations between the Palaszczuk and Turnbull governments have gone south. Credit:Kim Stephens

Education Minister Kate Jones went further, accusing the six-month old Turnbull government of "an appalling record on education".

"Who would have thought Malcolm Turnbull would make Tony Abbott look progressive?" she said.