| | | |
| | NT QUEENSLAND LINES OF COMMUNICATION AREA | |
| | NT SOUTH AUSTRALIA LINES OF COMMUNICATION AREA | |
| | NT TASMANIA LINES OF COMMUNICATION AREA | |
| | NT VICTORIA LINES OF COMMUNICATION AREA | |
| | NT WESTERN AUSTRALIA LINES OF COMMUNICATION AREA | |
| 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 | |
| SANITARY UNITS | |
| | BT MEDICAL UNITS | |
| | RT FIELD HYGIENE UNITS | |
| SAS UNITS | |