The 30-year-old Australian's career has been ravaged by injury over the last couple of years and he has played only five singles matches in 2025, the most recent at the Miami Open in March.
Kyrgios, the 2018 Brisbane champion, is now ranked 673rd in the world with no protected ranking and will also need a wildcard to compete at Melbourne Park.
In the build-up to the season's first Grand Slam, he will play in the Kooyong Classic warm-up exhibition event in Melbourne as well as a "battle of the sexes" clash with women's world number one Aryna Sabalenka in Dubai on December 28.