Maria kisses Georg, and Liesl kisses Rolfe.

As two characters dance in the garden a statue can be seen in the background in several shots with nipples fully visible.

Gretl has a bandaged finger in one scene. When asked how she injured it, she says that it got caught in Friedrich's teeth, meaning that he must have bitten her.

Marionettes are shown being served beer (which obviously isn't real as it's a puppet show).

The Baroness smokes cigarettes in a couple scenes. Then again, America rated this G back in 1970.

There is a formal party where the guests are drinking champagne and other alcoholic beverages.

During a song, the oldest daughter (16) asks the Captain if she can taste champagne. He refuses.

It's insinuated that some pink lemonade the adults are drinking has alcohol in it, commenting "...its not too sweet . It's not too sour. It's just too pink"

The Nazi flag is displayed prominently in two scenes, and Nazi soldiers are seen marching. The family gets chased by the Nazi soldiers near the end. No one gets hurt or killed. This could definitely be intense for younger children.

The thunderstorm during the "My Favorite Things" scene might frighten some very young children, just as it does with the children in the movie.