Coach Joe Schmidt confirmed on Thursday the two changes to his starting side from the one that was pipped 31-28 in Sydney last week to ensure the Bledisloe Cup remains across the Tasman.
Record-breaking prop James Slipper will also miss the Test after copping a head knock in Sydney.
Koroibete was uncharacteristically sloppy in that game and has reportedly battled wrist soreness this week.
Gordon was left out for Nic White, who lost his place altogether with Tate McDermott retained on the bench.
McDermott's Queensland Reds halves partner Tom Lynagh lost his bench spot to Ben Donaldson while centre Josh Flook will provide extra backline cover.
Gordon will partner Noah Lolesio in the halves while the starting forward pack is unchanged for the first time since last year's World Cup opener.
"We didn't help ourselves last weekend falling behind early to a fast moving, high tempo All Blacks side," Schmidt said."We know we will need to start better than we did last week, with the physical edge and accuracy required."
WALLABIES (1-23): Angus Bell, Matt Faessler, Taniela Tupou, Nick Frost, Jeremy Williams, Rob Valetini, Fraser McReight, Harry Wilson (c), Jake Gordon, Noah Lolesio, Dylan Pietsch, Hunter Paisami, Len Ikitau, Andrew Kellaway, Tom Wright. Reserves: Brandon Paenga-Amosa, Isaac Kailea, Allan Alaalatoa, Lukhan Salakaia-Loto, Langi Gleeson, Tate McDermott, Ben Donaldson, Josh Flook.
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