The game is a quickfire repeat of the World Cup bronze medal encounter- a match Wales lost 21-18
And Gatland views it as an ideal chance for the squad to set out its stall ahead of this season's RBS Six Nations Championship, which starts on February 4.
"We have the opportunity to avenge the play-off defeat in New Zealand," Gatland said.
"But we can also send a message to our Six Nations opponents next year that our World Cup performances should not be seen in isolation and this young squad will continue to be a force to be reckoned with as we build to the next World Cup in 2015."
Gatland is expecting there to be a special atmosphere at the Millennium Stadium, with the match set to be winger Shane Williams' final appearance in a Wales jersey.
Williams, his country's record Test try-scorer with 57 touchdowns, has said he will step down from the Test arena after the Australia game.
"It should be quite an occasion at the Millennium Stadium, especially with the Shane Williams factor thrown in, but we won't be sitting back and soaking up the atmosphere," Gatland added.
"Shane will want to go out in style, and this squad wants to, and needs to, get back to winning ways.
"We have another chance to beat a southern hemisphere team, which is always a yardstick by which we measure ourselves."
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