The 12 SPL clubs have reaffirmed their unanimous backing for plans to merge the two league bodies and introduce play-offs between the top two divisions.
However, they rejected amendments on wealth distribution and governance which the 30 Scottish Football League clubs fully backed last week.
The SPL is set to proceed to a written resolution and hold a vote in the next seven to 10 days before putting the ball in the SFL's court.
The SFL asked for a change to the distribution model which would have spread money from the second tier to the bottom two divisions, but the SPL clubs want to focus wealth redistribution into the current First Division in order to create a softer landing for relegated clubs.
Topping said: "I take a perspective that says you'd have to have your head looked at to turn down extra money, wouldn't you? You would really have to consider where is the SFL going to generate the funding we are providing for the professional game? Where is that going to come from?
"Where is the management of the SFL going to generate that funding? The SPL have said we will provide financial help to these professional clubs to stop that situation happening."
When asked about the lower-league clubs' desire for a more equitable share of central income, Topping said: "We discussed that at length.
"We should be looking for a single league body and we should be looking forward to generating cash for the game. That's the focus of the SPL and something we believe can be delivered for next season, should be delivered for next season and must be delivered for next season.
"And any attempt to delay developments until the next season, I don't think it's good for the game in Scotland, and people who might look at it that way, I think need to go away and stick their head in an ice bucket and think again."