In one scene a teenage girl is wearing a tank top and panties, it's quick and nothing really happens.

The film contains intense war violence including:

One of the opening scenes where a terrorist group strikes a political building, killing many of the workers inside. People are wiped out by machine guns and explosions. In the same scene, a terrorist hails his nation before being vaporized in an explosion onscreen. Nothing truly graphic, though.

An asteroid is dropped on a colony as part of a terrorist attack, we see an entire town being vaporized but nothing graphic.

There are intense fights between Londo Bell (an anti-terrorist military force) and Neo-Zeon (a terrorist organization). The battles take up the main bulk of the action and are in the form of giant mecha. Most of the people piloting these mecha are killed by explosions during combat.

One of the only exceptions is a woman who leaves her mecha after it explodes, she is grabbed by an enemy pilot's mecha and dies when he flings her away. We barely see her body later but it's implied that the force of the throw by the giant arm may have been the cause of death.

Two men fight each other at one point with their fists, nothing graphic.

A man slaps his son, it's not graphic but the force of the slap might be startling to some viewers.

There may be some light curse words depending on whether you are viewing the English dub or the subtitled Japanese version.

Char (the antagonist) and a female confidante can be seen drinking champagne in their hotel room at one point.

The intense war scenes are discomforting, since the Gundam franchise is built on depicting the horrors of warfare.

Despite the far future setting, the mood of the film is bleak and depressing, with an already battered Earth as one of the backdrops (in the 1979 TV series the Earth was destroyed by space colonies being dropped on it).

The large amounts of secondary characters dying may also upset some viewers, as well as the reactions of characters upon seeing the deaths of friends and family.