We got these by email today, and it included this comment:

Also, please note that the problem with the second one isn’t the kangaroo in the house, nor the cigarette in its mouth, nor the over-sized stubby, nor the fact that a child has it, nor the fact that he’s drinking beer with a straw (I saw somebody do that in a pub yesterday).

The reason it’s wrong is that no-one in Australia drinks Fosters.