Australian Prime Minister Tony Abbott said on Sunday his government used intelligence material "for the benefit of our friends" and "to uphold our values" following fresh reports it spied on Indonesia.

Relations between the neighbors plunged to their lowest point in years in November after reports that Australia tried to tap the phones of Indonesian President Susilo Bambang Yudhoyono, his wife and several top officials in 2009.

Jakarta responded furiously to the claims, which were based on documents leaked by former US NSA contractor Edward Snowden, recalling its ambassador and suspending cooperation with Australia on key areas including people-smuggling.

Fresh claims published in The New York Times on Sunday alleged Australian agencies spied on Indonesian officials during a trade dispute with the United States and offered to share back-room information with Washington.

Abbott refused to confirm the report, also based on Snowden-leaked material, that the Australian Signals Directorate listened in on trade talks between the Indonesians and their US lawyers and offered information gleaned to the US National Security Agency.

"We never comment on operational intelligence matters. That has been the long-standing practice of all Australian governments of both political persuasions," Abbott told reporters.

AFP