Kidney has not stood on sentiment as he seeks to avoid three successive Test defeats. Ronan O'Gara drops to the bench as his Leinster rival Jonny Sexton returns and the Munster points machine will now have to wait to see if he can become the third Irish player to reach 100 caps for his country.
"We felt it was an opportunity to give Jonathan this run, he's been playing well so I just decided to go with him this time," said Kidney.
"We've been trying to develop our squad. Paddy Wallace got the opportunity in the second half of the Barbarians match after having been out for a few weeks. He sat out the New Zealand match, and then played well against the Maori, so it's really more a case of giving Paddy a go because I feel he deserves it."
Paddy Wallace joins skipper Brian O'Driscoll in the midfield at the expense of Gordon D'Arcy in a fifth change to the New Zealand starting XV. Two uncapped players appear among the replacements, the Munster hooker Damien Varley and Leinster flanker Rhys Ruddock.
Wallabies coach Robbie Deans has made just two injury-enforced changes from last weekend's defeat in Sydney by England to his starting line-up for the Irish Test.
Adam Ashley-Cooper is promoted from the bench to the wing in place of Digby Ioane, who suffered a shoulder injury in the 21-20 second Test defeat, and Luke Burgess returns at half-back for Will Genia, who is out with a broken hand.
Josh Valentine comes onto the bench as back up halfback along with utility back Kurtley Beale
Ireland
15 Robert Kearney (Leinster)
14 Tommy Bowe (Ospreys)
13 Brian O'Driscoll (Leinster) Captain
12 Paddy Wallace (Ulster)
11 Andrew Trimble (Ulster)
10 Jonathan Sexton (Leinster)
9 Tomas O'Leary (Munster)
1 Cian Healy (Leinster)
2 Sean Cronin (Connacht)
3 Tony Buckley (Munster)
4 Donncha O'Callaghan (Munster)
5 Mick O'Driscoll (Munster)
6 Niall Ronan (Munster)
7 Shane Jennings (Leinster)
8 Chris Henry (Ulster)
Replacements
16 Damien Varley (Munster)
17 Tom Court (Ulster)
18 Dan Tuohy (Ulster)
19 Rhys Ruddock (Leinster)
20 Eoin Reddan (Leinster)
21 Ronan O'Gara (Munster)
22 Geordan Murphy (Leicester)