Pocock returns after missing a month of rugby due to a broken hand sustained during the Rugby Championship match against Argentina in Perth a month ago.
McMahon was injured a week later in Pretoria with an ankle injury but had recovered well ahead of schedule, the Australian Rugby Union said in a statement.
Scrumhalf Will Genia has been omitted from the squad as he returns to France for club duty, with the match falling outside the international test window.
Lock Will Skelton returns to the squad after showing strong form in the domestic National Rugby Championship, the ARU said.
The All Blacks, who sealed the three-match series with victories in Sydney and Wellington in the Rugby Championship, could set a new top tier record with an 18th successive test win.
Forwards: Allan Ala'alatoa, Rory Arnold, Adam Coleman, Kane Douglas, Scott Fardy, James Hanson, Michael Hooper, Sekope Kepu, Tolu Latu, Sean McMahon, Stephen Moore, Dean Mumm, David Pocock, Tom Robertson, Rob Simmons, Scott Sio, Will Skelton, James Slipper, Lopeti Timani.
Backs: Quade Cooper, Israel Folau, Bernard Foley, Nick Frisby, Dane Haylett-Petty, Reece Hodge, Samu Kerevi, Tevita Kuridrani, Luke Morahan, Sefanaia Naivalu, Nick Phipps, Henry Speight.