In all states except Victoria:

Firstly, LSL does not accrue while an employee is on government paid maternity leave, unless the government payment is supplemented by a parental leave payment made by you for that period.

Secondly, no, periods of unpaid maternity leave do not count for continuous service for LSL.

In Victoria:

LSL does accrue during periods of paid parental leave and a period of unpaid parental leave not exceeding 52 weeks – unless it is provided in the employment agreement or in a separate written agreement made prior to the parental leave that LSL would be calculated on the entire period of unpaid parental leave regardless of length.