The top two teams in the group qualify automatically, with the third-placed team having to win a series of playoffs to reach the finals in Qatar.
Australia won the away qualifier against Vietnam 1-0 in Hanoi in September. Vietnam are bottom of Group B, having lost all six of their qualifiers in the current phase.
Due to border restrictions, Australia have played almost all of their home qualifiers on neutral territory since the outbreak of Covid-19 but hosted Saudi Arabia in Sydney for a 0-0 draw in last month's qualifying window.
The match looms as a must-win for the Socceroos who are third in Group B of Asian qualifying on the road to Qatar behind leaders Saudi Arabia and Japan.