Abbott says no to broadening GST base, again

Tony Abbott has again vowed there will be no changes to the GST before the next federal election.

The prime minister was responding to talk within his government about the need to broaden the base of the GST, which now exempts fresh food, healthcare, education expenses and overseas online purchases of less than $1000.

"I don't mind people debating the GST and I certainly don't mind members of parliament discussing the GST," Mr Abbott said from the United Arab Emirates where he is on an unannounced visit to the region.

"But the GST simply can't change unless all of the states and territories agree and there is a political consensus in the parliament."

In any event, and despite the government undertaking a strategic review of Australia's tax system in 2015, the government won't be initiating any changes to the GST before it seeks a second term.

Liberal backbencher Dan Tehan is leading the charge for minimal exemptions to the GST, arguing broadening the tax base would deliver up to $21.6 billion in extra revenue annually.

The MP wants Australia to take a leaf out of New Zealand's tax book.

There its GST covered 96 per cent of consumption while Australia's only covered 47 per cent and is shrinking, down from 53 per cent a decade ago, he said.