After scoring a peach of a goal on his injury-return against Croatia in a World Cup warm-up game, he scored another stunning goal on his first start in four months after recovering from a metatarsal injury.
Neymar's goal in the 63rd minute was even better as he collected the ball on the left of the area, performed a drag-back which left Aleksandar Dragovic on the floor before sending his shot between Lindner's legs.
Gabriel Jesus gave Brazil the lead after 36 minutes with a slick finish from a tight angle, while Philippe Coutinho added a third 20 minutes from the end.
For manager Tite it was the ideal way to prepare his team for Russian Federation and he will be eagerly awaiting Brazil's opening World Cup match with Switzerland which takes place next Sunday (June 17).
"I don't know Neymar's limits", Brazil coach Tite said.
"I wanted to pay homage to him in some way because he is an idol".
Against Austria, he had no attempt on goal in the opening hour but went down three times following rough challenges by the home side.
Russian Federation was a disputed choice when it was handed the World Cup in a closely watched 2010 vote that has since been tainted by bribery charges and the tournament takes place against a background of worldwide tensions.
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The first scare came in the third minute following a late tackle from behind by midfielder Alessandro Schoepf. Around 5,000 locals had turned out to watch the relaxed session at the Yug-Sport Stadium, next to the Brazilian squad's hotel in the Black Sea resort city of Sochi. Brazil have such strength in depth they could afford to bring on Taison, Fernandinho and Roberto Firmino in the second-half and manager Tite must be quietly confident his side will prove too much for Switzerland, Serbia and Costa Rica in Group E and advance without breaking too much sweat.
Neuer is key to Germany and their quest to win back-to-back World Cups, and German fans will hope that he is back to his best in Russian Federation.