As revealed by Fairfax Media, Foley has been battling the effects of a head-knock he picked up in the Waratahs trial against the Highlanders at Brookvale Oval last Thursday.

Foley did not train for the second day in a row on Tuesday, instead partaking in very light duties as he watched his teammates prepare for their match on Saturday against the Force at Allianz Stadium.

The 27-year-old was named on the Waratahs round one team sheet at their season launch on Tuesday evening but Gibson confirmed he would hold off on a final decision regarding Foley until later in the week.

"Bernard's still struggling with concussion, we're going to give him until Thursday to prove his fitness," Gibson said. "He was a little foggy on Sunday and then working through his protocols, we're very mindful of that. We don't want to put a player out there who is not fit. We're just waiting. He was better today [Tuesday] and each day he is getting better, so we'll see how he is on Thursday.

"There's so much evidence around concussions, we're very mindful of the protocols in place to protect the players' safety."

Gibson said Bryce Hegarty has firmed as the player most likely to fill in for Foley if he was ruled out.

Hegarty, who missed most of last season after injuring his ACL, ran at No.10 at training and looked at relative ease.

"Bryce has worked his way back from his ACL injury and done well in the trials and he deserves to take that spot if Bernard isn't fit," Gibson said.

Reece Robinson, who will start on the wing, will take over kicking duties in Foley's potential absence.

"We've really found a gold nugget there in Reece," Gibson said. "He looked very clam and very collected with the goal-kicking duties [in the trial match]. We'll leave that up to Chris [Malone] who is out goal kicking coach but I think Reece certainly put his hand up."

Meanwhile, Rob Horne is the only real surprise in the Waratahs' starting XV, named at wing after overcoming a shoulder injury.

"He was out for five months with that shoulder injury he suffered on tour," Gibson said. "He's worked well back into fitness and full contention and I think the team is really happy he's back in contention."

Nick Phipps has been retained at starting halfback despite a late push from Jake Gordon, while Irae Simone will make his Super Rugby debut at inside-centre.

"We're very impressed with his NRC form, he's really continued that form to Super Rugby and showed against the Highlanders he can perform at that level," Gibson said. "He brings a nice mix of skills. He's got the size – 105kgs – where he can carry the ball successfully and get over the gain-line. But he also has excellent kicking and playmaking skills. We believe he could be a real find for the season."

Israel Folau has been picked at outside-centre and Andrew Kellaway at fullback in an identical formation to last year.

In the forwards, Tolu Latu has won a three-horse race for the starting hooker spot ahead of Hugh Roach, who has been named on the bench, and Damien Fitzpatrick.

He will be flanked by props Tom Robertson (loose-head) and Sekope Kepu (tight-head).

Dean Mumm and Will Skelton have been given the green light in the second-row, while No.8 Michael Wells will make his NSW Super Rugby debut alongside regular starters Michael Hooper and Jack Dempsey in the back row.

On the bench David Lolohea and Brad Wilkin are also in line to make their Super Rugby debuts.

"David, he's one of the stories of the season I believe," Gibson said. "He's come from club rugby, had an excellent NRC and he's really changed himself. I trust him to come on and do a job there for us."

The Waratahs will wear black armbands and observe a minute's silence to mark the death of former NSW and Australian player Dan Vickerman.

"We were very saddened by that news," Gibson said. "This week has really focused on making sure we honour his legacy in the way we play the game and the way he approached the game every time he played the game."

Waratahs team: Tom Robertson, Tolu Latu, Sekope Kepu, Dean Mumm, Will Skelton, Jack Dempsey, Michael Hooper, Michael Wells, Nick Phipps, Bernard Foley, Rob Horne, Irae Simone, Israel Folau, Reece Robinson, Andrew Kellaway.

Reserves (one to be omitted): Hugh Roach, Paddy Ryan, David Lolohea, Ned Hanigan, Brad Wilkin, Matt Lucas, Bryce Hegarty, Taqele Naiyaravoro, David Horwitz.