A television advert for L&P that shows a pair of zombie friends exploring a post-apocalyptic city has drawn 40 complaints with the Advertising Standards Authority (ASA).

The ad, which shows two zombies enjoying activities together like rugby, swimming, golf and pillow fights, was labelled "freighting", "disgusting" and "offensive" by complainants.

One complainant wrote, "I am an adult and find the images frightening and understand that they are not real. These images would be terrifying to children."

"Ad is repugnant and inappropriate for any age target audience… it would be very scary for a younger audience to see such graphic ghoulish people," another wrote.

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Another complainant said: "It is most disturbing looking at them and I cannot understand why an advert for L&P should find it necessary to make this type of advertisement. It is an affront to anyone looking at it, especially in the dinner house."

Other complainants noted that the advertisement had been showing at inappropriate timeslots, including during TV shows Friends and The Chase, which both air before 7PM.

In response, the advertiser, Coca-Cola Amatil, defended the advertisement, saying it was a light-hearted parody of 'zomedy' movies.

Coca-Cola Amatil said care was taken to ensure that the zombies' appearance was not unnecessarily frightening, and it was unlikely to cause serious or widespread offence.

The Complaints Board sided with the advertiser, deciding to not uphold the complaints.

The Complaints Board said while the advertisement may be distasteful to some viewers, it did not reach the threshold to be considered likely to cause harm or serious or widespread offence.

In addition, the Complaints Board noted that since receiving complaints the advertisement had been rescheduled to be screened after 7pm.