Roberto De Zerbi will take a 35-man group to New Zealand and Australia following Wednesday’s 1-0 win over MK Dons, but the attacking duo will remain in England.
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Kulusevski has been sidelined for around 14 months after undergoing surgery on a knee injury, while the Ghana international has been out since January.
Spurs are also without Wilson Odobert and Xavi Simons, who are recovering from cruciate ligament injuries, while goalkeeper Guglielmo Vicario misses the trip with a minor injury.
De Zerbi will still be able to assess several new arrivals, including Sandro Tonali, Mateus Fernandes, Andy Robertson, Jan Paul van Hecke and Martin Dubravka.
Marcos Senesi has been given extra time off after Argentina’s World Cup campaign.