Police believe the duo “meticulously planned” the attack for months, and have released pictures showing them training with shotguns in the Australian countryside.
They also recorded a video in October railing against “Zionists” while sitting in front of a flag of the Islamic State militant group, police have said.
Sajid Akram, 50, was shot and killed by police during the attack.
An Indian national, he entered Australia on a visa in 1998.
GUN CRACKDOWN
His 24-year-old son Naveed, an Australian-born citizen, remains in custody charged with 15 murders and a litany of other serious offences.
New Year’s Eve parties across Sydney will pause at 11pm on Wednesday for a minute of silence in memory of the victims.
Crowds will be watched over by squads of police carrying high-powered firearms, New South Wales state premier Chris Minns said on Tuesday.
“That is a clear and deliberate message from the police that safety is the number one priority,” he told reporters.