Australian billionaire James Packer has revealed his deep loathing for Daniel Andrews, describing the former Victorian premier as "human filth".

Mr Packer unloaded on Mr Andrews during an appearance on former Australian Financial Review columnist Joe Aston's Rampart Talks podcast, telling the business journalist his hatred was both political and personal.

"Daniel Andrews is about my least favourite person in the world," the billionaire said.

"I think Daniel Andrews not only ruined Victoria, he almost ruined my life.

Mr Packer said the damage Mr Andrews had done to Victoria's balance sheet would be "impossible to fix", and attacked the former Labor leader for backflipping on planned tax changes just weeks before his sale of Crown Resorts was set to go through.

The changes, which Crow

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