Nick Kyrgios says the United States Tennis Association is being "selfish" by staging the US Open from 31 August.
On Tuesday, organisers confirmed that the Grand Slam would go ahead behind closed doors, after clearance from New York's governor Andrew Cuomo.
Novak Djokovic, Rafael Nadal and Simona Halep have all voiced concerns over the plans with New York still recording hundreds of coronavirus cases per day.
Kyrgios said he will get his "hazmat suit ready" for when he travels.
"People that live in the US of course are pushing the Open to go ahead - selfish," the Australian world number 40 posted on Twitter.
"I'll get my hazmat suit ready for when I travel from Australia and then have to quarantine for two weeks on my return."
Current rules in Australia state that anyone arriving in the country from overseas would be quarantined for 14 days.
The United States has the highest number of coronavirus cases and the highest death toll in the world with New York its hardest-hit state with more than 30,000 deaths.
Queens, the New York borough where the US Open is held at Flushing Meadows, has the second-highest death toll of any county in the US.
Wimbledon has been cancelled this summer while organisers hope the French Open will be held in the autumn.
There are expected to be restrictions in place in New York, including players only being permitted to have one person to accompany them throughout the tournament.
Nadal said the sport should return when all players are able to travel under safe circumstances.
However, Britain's Dan Evans has said the restrictions on support staff are "not such a big deal" while American Danielle Collins, the world number 51, criticised Djokovic's stance.
"It's easy when someone's made $150m throughout their career to try and tell people what to do with their money, and then turn down playing in the US Open," she said.
WTA and ATP Tour events are suspended until the end of July at the earliest.