This paper provides a comparison of the intended curriculum between Australia and China and discusses the rationale to understand the differences and similarities of two systems. Documents review was used as the research method to analysis the common trends in reform in mathematics curricula, a rationale for mathematics curricula, objectives of mathematics curricula, key content of mathematics curricula, and the intended assessment. It found that although considerable differences exist in their rationales, there are still commonalities in terms of the objectives, content, suggestions for teaching, learning and assessment across the two systems. The authors recommend that to explore how the two systems put the intended curriculum into practice, there is a need to do more fieldwork.