The Australian has played just one match during the last two seasons following knee and wrist surgeries but is finally set to return to the court in Brisbane later this month.
Kyrgios is currently unranked but has a protected ranking of 21 that he has used to enter his home grand slam, which begins on January 12.
The entry lists are led by world number ones Jannik Sinner and Aryna Sabalenka, while there are six British players across the men’s and women’s singles.
Jack Draper and Katie Boulter will both be seeded and are joined by Emma Raducanu, Cameron Norrie, debutante Sonay Kartal and Jodie Burrage, who is also using a protected ranking after returning from wrist and ankle injuries.
Scot Jacob Fearnley, who surged into the top 100 after leaving US college last spring, is currently first alternate but should make it into the main draw through a withdrawal.
Harriet Dart, ranked 102, also has a good chance of taking a similar route and avoiding qualifying, where the likes of Dan Evans, Heather Watson, Francesca Jones and Billy Harris will try to battle through three rounds.
Adding to the ranks of the mothers on tour, meanwhile, will be 2021 Olympic champion Belinda Bencic, who returns following the birth of daughter Bella in April.