Italy's Serie A have turned the unavailability of the San Siro in February due to the Winter Olympics into an opportunity for Italian football to increase international visibility, and Milan's fixture with Como will be played in Perth.
Rabiot, currently on international duty with France, called the decision crazy when he spoke to French newspaper Le Figaro on Tuesday.
"I was surprised when I learned that AC Milan will be playing a Serie A match against Como ... in Australia," Rabiot said.
"It's completely crazy. But these are financial agreements to give visibility to the league, things that are beyond us.
"There's a lot of talk about schedules and player health, but this all seems truly absurd. It's crazy to travel so many miles for a match between two Italian teams in Australia. We have to adapt, as always."
De Siervo, attending a Serie A assembly meeting in Rome, was asked about Rabiot's remarks that these decisions are taken without the input of players.
"He's right, but Rabiot forgets, like all footballers who earn millions of euros, that they are paid to carry out an activity, to play football," De Siervo told reporters.
"He should have respect for the money he earns, complying with the wishes of his employer, Milan, who accepted and pushed for this match to be played abroad."
UEFA, while opposed to domestic league matches being played abroad, reluctantly approved the fixture on Monday (along with a LaLiga game in Miami), saying that FIFA's regulatory framework, still under review, lacks sufficient clarity and detail.
De Siervo, however, believes football needs to follow the example of other sports if the game is to continue to grow.
"Last year's Tour de France started from Florence, the Giro d'Italia often begins abroad. This is done to strengthen the product, not weaken it," he said of the cycling events.
"The NFL and NBA have been playing away from the US for years, with the concept of being a global product.
"UEFA said it was against it, but accepted the exceptional nature of this event. We believe, however, that this can be a model that the world of football, with precise rules, must follow if it is not to lose out to other sports."