Why is the movie Billy Elliot rated R?

I've never seen it but I would like to know what in the movie makes it rated R. Thanks.Why is the movie Billy Elliot rated R?
In America, an "R" rating is tacked on to any film in which the f word is in the script more than one time.
the adult content and explicit language aka cussing and nudity.Why is the movie Billy Elliot rated R?
Everything about it
I live in Australia and Billy Elliot was rated M because it deals with issues of transvestism and awakening sexuality. Apart from that it is a fantastic film with great dancing and the young boy actor does a great job of dancing and acting!! If you have a mature nature and are not offended by these issues I mentioned and also there is some voilence as well but not much, I'm sure you would enjoy it.
R.....for refund...who watches that crap? sandler is unwatchable
lol @ top_ramen's answer... WRONG MOVIE SILLY

umm it has alot of cussing and deals with adult issues.

its a fantastic film made me ball my eyes out and laugh at the same time.