AFL deputy chief Gillon McLachlan says a luxury tax is one of several options under consideration.
Power clubs Collingwood, Hawthorn and Essendon have united in their opposition to what they regard as a tax on success.
"I was a little bit surprised when this whole equalisation debate has surfaced," Pert told a media conference on Friday.
"I was involved when the new media rights deal came out. We underwent not only an equalisation calculation but we allocated the dis-equal amounts to the less-financial clubs.
"Part of that process, run by the AFL, was to work with the clubs and establish what financial support they needed for the long term.
"All the clubs supported that process which was designed specifically to set all the clubs up into a similar scenario so they had the financial support and resources.
"And as a club, Collingwood signed off on that dis-equal contribution specifically so we wouldn't be going through this, that we wouldn't have our revenue streams re-attacked.
"In some ways, I just find it amazing that a year, 18 months later, we are reassessing that. So I'm very surprised."
Clubs spending extra money over a set amount on their football departments would hand back some of that cash to struggling clubs under a luxury tax.
Hawthorn chief executive Stuart Fox says members' fees would effectively pay the tax and members wouldn't be supportive of the policy, the Herald Sun reports.
Clubs are shortly due to respond to the league's request for feedback on equalisation reform, ahead of a meeting with the AFL Commission in March.