- Lower Boro
- Lower Botobolar
- Lower Bottle Creek
- Lower Bucca
- Lower Creek
- Lower Cudgera
- Lower Dyraaba
- Lower Hawkesbury
- Lower Lewis Ponds
- Lower Macdonald
- Lower Numba
- Lower Pappinbarra
- Lower Southgate
- Lower Tarcutta
- Lower Taylors Arm
- Lower Towamba
- Lowesdale
- Lowther
- Loxford
- Lucknow
- Lue
- Lynch’s Creek
- Lyndhurst
- Lyndhurst
- Lynwood
- Lock Island