Prime Minister Tony Abbott has said people advocating for an increase to the Goods and Services Tax (GST) are making a "very powerful point".

The premiers of New South Wales and South Australia have called for a debate on lifting the tax from 10 to 15 per cent to help combat rising healthcare costs.

Mr Abbott said he would like to see a shift in the way Australians pay tax, as long as the overall tax burden was reduced.

"There is an efficiency argument for taxing earnings less and taxing spending more," Mr Abbott told Macquarie Radio in Sydney.

"I accept there is a strong argument, but it's got to be in the context of overall lower taxes.

"It's a very powerful point you make ... this is something that we're looking at as part of the tax reform white paper and we'll have more to say about this in the months ahead."

There are growing calls for an overhaul of the GST amid claims it will not deliver enough to state government coffers in the long-term.

The Federal Government has promised any major reforms to the system would be taken to an election, but only if there is a consensus among the states and territories.

Federal Labor has vowed to fight any changes to the GST.

Opposition Leader Bill Shorten said there were better ways to improve the Government's bottom line.

"Is that the full extent of Mr Abbott and the Liberal Party of Australia's creativity for the future of Australia?" he said.

"That their plan is to increase the GST to 15 per cent and put it onto school fees and healthcare costs and fresh food?

"Mr Abbott and his Liberal team have just run out of ideas. It's official."