Equivalence is mostly associated with the strand of Number and Algebra and is fundamental in both of the substrands. Equivalence is considered a key and foundational concept of algebra, and whereas an assumption might be made that equivalence is a relatively "easy" concept; studies have shown that when asked to balance an equation such as "8 + 4 = ___ + 5," students have substantial difficulties. This article provides activities which can be modified to meet the requirements of particular year level descriptors and although the descriptors articulated in this article from the Australian Curriculum start at Year 4, the work needs to, and can be developed, from a much younger age.