Reds coach Ewen McKenzie has opted to go with a smaller and more mobile back-row by selecting Jake Schatz instead of Samo at the back of the scrum.
McKenzie has rushed Test flank Scott Higginbotham back from a back injury which ruled him out of both of the Reds' trial wins over the Brumbies and Force.
Hooker James Hanson will start the match in place of regular No 2 Saia Faingaa who has a high ankle strain and may be sidelined for the opening fortnight of the season.
Blistering young winger Dom Shipperley also had his chance to start following good pre-season form and a hamstring injury to Rod Davies.
McKenzie has opted for a forward heavy 5-2 split on the bench which includes veteran lock Van Humphries who has recovered from elbow surgery to play the first match of the year.
Rising flank Liam Gill missed out to incumbent Beau Robinson in the battle for the hotly contested No 7 jersey, but McKenzie has stressed the teenager will play a vital roll with Samo off the bench in the second half.
Teams:
Waratahs:
15 Adam Ashley-Cooper, 14 Tom
Kingston, 13 Rob Horne, 12 Tom Carter, 11 Brackin Karauria-Henry, 10 Daniel
Halangahu (captain), 9 Sarel Pretorius, 8 Wycliff Palu, 7 Chris Alcock, 6 Dave
Dennis, 5 Dean Mumm, 4 Kane Douglas, 3 Sekope Kepu, 2 Tatafu Polota-Nau, 1 Benn
Robinson.
Substitutes: 16 Damien Fitzpatrick, 17 Paddy Ryan, 18 Lopeti Timani, 19 Jono Jenkins, 20 Brendan McKibbin, 21 Bernard Foley, 22 Nathan Trist.
Reds: 15 Luke Morahan, 14 Dom Shipperley, 13 Anthony Faingaa, 12 Ben Tapuai, 11 Digby Ioane, 10 Mike Harris, 9 Will Genia, 8 Jake Schatz, 7 Beau Robinson, 6 Scott Higginbotham, 5 James Horwill (capt), 4 Rob Simmons, 3 James Slipper, 2 James Hanson, 1 Ben Daley.Substitutes: 16 Albert Anae, 17 Greg Holmes, 18 Van Humphries, 19 Radike Samo, 20 Liam Gill, 21 Ben Lucas, 22 Jono Lance.