And she is willing to negotiate with both sides to get her way if the May 21 election results in a hung parliament.

Unlike Warringah independent MP Zali Steggall, Ms Spender would be willing to work with the the coalition, even if Scott Morrison remains its leader.

"It is not about him personally," she told the ABC's Insiders program on Sunday.

It is about what the policies are and where the country is going, she added.

Ms Spender believes the tax system is broken and the next government must undertake a tax review, showing federal leadership on state taxes like stamp duty and payroll tax.

She also noted that Australia's two-tier business tax rate is 25 and 30 per cent, whereas the OECD average is 21.5 per cent.

The GST should be on the table as part of that discussion, considering the views of business, unions and the community.

"The business community acknowledges that tax is an issue for productivity ... we do need to talk about it," she said.

Ms Spender also wants an increase in foreign workers being brought into Australia to make up for the fall during two-and-half years of COVID-19 pressures.

"Every single business I talk to, whether it be a local cafe or an emerging tech firm, they are talking to me about skills gaps," she said.

"I support that we increase public migration to 220,000 for the next two years, in line with the Business Council of Australia."

But climate change is the crucial issue that will likely swing her vote.

"I'm hoping that both sides are willing to do something about this," she said.

She wants to see an emissions reduction target of at least 50 per cent.

Australian Associated Press