My approach to spam is anyone who spams in Australia I simply wouldn't deal with. They know they're spamming and it's against the law. Do I really want to deal with law breakers and trust them with my premises? The answer is definitely no. There's plenty of decent businesses out there trying to make a living legitimately. Why take the risk.
However in this case I'm not even sure it's a spam email as it could be a scam email. The reason is if I hover over the image the domain is shown and it is a French domain. I've not typically seen a scam email come from a French domain before.
Scam or spam doesn't really matter. It is simply best if you delete these emails.