| Labrador | 1 Labrador Vacation Rental |
| Lake Lonsdale | 1 Lake Lonsdale Bed and Breakfast |
| Lake Tinaroo | 1 Lake Tinaroo Vacation Rental |
| Lakes Entrance | 2 Lakes Entrance Hotels, 1 Bed and Breakfast, 6 Vacation Rentals |
| Lancelin | 1 Lancelin Hotel, 1 Vacation Rental |
| Lane Cove | 1 Lane Cove Hotel |
| Launceston | 6 Launceston Hotels, 7 Bed and Breakfast, 3 Hostels, 8 Vacation Rentals |
| Legana | 1 Legana Bed and Breakfast |
| Lennox Head | 1 Lennox Head Hotel |
| Leura | 1 Leura Hotel, 3 Bed and Breakfast, 4 Vacation Rentals |
| Light Pass | 1 Light Pass Vacation Rental |
| Lightning Ridge | 1 Lightning Ridge Vacation Rental |
| Lindendale | 1 Lindendale Bed and Breakfast |
| Lisarow | 1 Lisarow Bed and Breakfast |
| Lithgow | 1 Lithgow Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Little Hartley | 1 Little Hartley Bed and Breakfast, 1 Vacation Rental |
| Little Swanport | 1 Little Swanport Bed and Breakfast |
| Long Beach | 1 Long Beach Vacation Rental |
| Long Jetty | 1 Long Jetty Hotel |
| Longford | 1 Longford Bed and Breakfast, 3 Vacation Rentals |
| Lord Howe Island | 1 Lord Howe Island Hotel, 1 Bed and Breakfast, 3 Vacation Rentals |
| Lorne | 3 Lorne Hotels, 2 Bed and Breakfast, 3 Vacation Rentals |
| Louth | 1 Louth Bed and Breakfast |
| Lovedale | 2 Lovedale Hotels, 1 Vacation Rental |
| Lower Belford | 1 Lower Belford Bed and Breakfast |
| Lower Portland | 1 Lower Portland Bed and Breakfast |
| Loxton | 1 Loxton Vacation Rental |
| Lucinda | 1 Lucinda Vacation Rental |
| Luskintyre | 1 Luskintyre Vacation Rental |
| Lymington | 1 Lymington Vacation Rental |
| Lyndoch | 3 Lyndoch Bed and Breakfast, 1 Vacation Rental |
