Bayern Munich goalkeeper Neuer has been out of action since September due to a foot injury, putting his World Cup place in doubt.
However, Germany's goalkeeping coach Andreas Kopke said prior to the game that Neuer would face Austria and national boss Joachim Low has selected the 32-year-old to start in Klagenfurt.
Neuer's chances of going to the World Cup as Low's first choice goalkeeper appeared to be boosted after he was handed the number one shirt when Die Mannschaft's squad numbers were confirmed.
Nils Petersen will make his international debut in the fixture, while Premier League stars Mesut Ozil, Leroy Sane and Antonio Rudiger are also included in the XI.
Neuer and Co. have been made to wait even longer for the game to begin, however, as bad weather forced kick-off to be moved from 18:00 CEST to 18:35 initially, before a further delay occurred.
Germany complete their preparations for the tournament with a friendly against Saudi Arabia in Leverkusen on June 8.