| | | |
| LIGHT ANTI AIRCRAFT REGIMENTS | |
| LIGHT CRUISER EMDEN | |
| LIGHT CRUISER LEIPZIG | |
| LIGHT CRUISER NURNBERG | |
| LIGHT HORSE UNITS | |
| LINE MAINTENANCE UNITS (SIGNALS) | |
| LINE SECTIONS (SIGNALS) | |
| LINES OF COMMUNICATION AREA SIGNALS | |
| LINES OF COMMUNICATION AREAS | |
| LIVERPOOL PRISONER OF WAR CAMP | |
| LOCAL PURCHASE OFFICES | |
| LOGAN AND ALBERT REGIMENT | |
| LOVEDAY INTERNMENT CAMP GROUP | |
| LST3017 | |
| LST3035 | |
| LST3501 | |
| LUFTWAFFE | |
M unit names | |
| M SPECIAL UNIT | |
| MACHINE GUN UNITS | |
| MACQUARIE REGIMENT | |
| MADANG BASE SUB AREA | |
| MAETUS | |
| MAINTENANCE PLATOONS | |
| MALARIA CONTROL UNITS | |
| MALAYSIAN FORCES | |
| MANADO FORCE | |
| MARINE FOOD SUPPLY UNITS | |
| MASTER GENERAL OF ORDNANCE | |
| MECHANICAL EQUIPMENT UNITS | |