| | | |
| 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 | |
N unit names | |
O unit names | |
P unit names | |
Q unit names | |
R unit names | |
S unit names | |
| S HEAVY BATTERY | |
| SA L OF C AREA | |
| SALVAGE UNITS | |
| SALVATION ARMY | |
| SAMF | |
| SANDAKAN PRISONER OF WAR CAMP | |