With Queensland's Labor Premier Annastacia Palaszczuk barely a week from election day and NSW Liberal Premier Gladys Berejiklian under pressure over her relationship with disgraced former MP Daryl Maguire, neither is feeling conciliatory.

Ms Berejiklian fired the first shot on Thursday - about Queensland's hard border closure and an outstanding debt for accommodating the Sunshine State's returned overseas travellers in hotel quarantine.

She says Queensland owes NSW more than $35 million for "welcoming back their citizens" and she wants them to pay up.

NSW has been accommodating up to 2500 international travellers every week in Sydney quarantine hotels - many of them from other states.

"It's about time Queensland in particular coughed up - they've closed their border to us without reason," Ms Berejiklian told reporters.

She also wants to collect from another state that has slammed shut its border, saying WA owed NSW "around $7 or $8 million as well".

Mr McGowan said his state was currently taking the most returned overseas travellers per capita.

"Clearly what the NSW government is doing is outside the national agreement that was agreed at national cabinet," he said.

"If I was unkind I'd say maybe we should send a bill to the NSW government for the Ruby Princess and all the trauma that caused other states.

"Maybe we should send a bill to the NSW government for the billions upon billions of dollars we give them in GST over the course of the last decade. Or maybe this is just a diversion by the NSW government from the serious corruption that has been exposed at senior levels there."

Ms Palaszczuk said she was "not going to be lectured by the premier of NSW".

"I don't think Gladys Berejikilian should be criticising anyone. Quite frankly she's got enough of her own internal problems," she said.

"What happened to all working together? I mean that's what we do, we go into that national cabinet and we want to work together."

Australian Associated Press