The Private Practice Success Podcast

31. Tax Planning Made Easy: The Why, What & How

• Gerda Muller

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In Episode 31, Gerda takes the fear and confusion out of tax planning and transforms it into an empowering process for private practice owners. 

Sharing her personal experiences, Gerda walks you through how tax planning can provide clarity, drive strategic decisions, and set your business up for long-term success.

In this Episode, you will learn (amongst others):

  • Why tax planning meetings are more than just a compliance exercise.
  • The 3 key benefits of tax planning.
  • The 6 essential numbers you need to track as part of your tax planning.
  • Simple yet effective steps to prepare for and actively engage in your tax planning meetings.

Who This Episode Is For:

  • Private practice owners who want to feel confident and empowered during tax planning meetings.
  • Business owners seeking to improve their financial management skills.

Gerda’s relatable insights and actionable advice will help you take control of your numbers, gain confidence in tax planning, and use it as a tool to build a thriving, resilient practice. Tune in to transform tax planning from a dreaded task into a strategic advantage!

Want Gerda's Help with your Business?

Gerda helps allied health group practice owners go from overwhelmed, overworked, and underpaid to fully empowered and financially thriving. If this is you, then make today the day you reach out. Complete this super short Triage Form here bit.ly/triageformpps and Gerda will personally reach out to you. 

Here to help you build a practice you can't stop smiling about :)

Connect with Private Practice Success & Gerda here:

Well hello there fabulous private practice owner. My name is Gerda Muller, and you are listening to the Private Practice Success podcast, and this is episode number 31.  This is the podcast where we dive into the strategies, the mindset, and the tools that help you create a practice you can't stop smiling about. 

Today's episode is inspired by something that makes a lot of practice owners feel like a deer in the headlights, and that is - tax planning with the dear old accountant.  If that is you, I get you. Before you skip on this episode because Tax planning is boring - it's about numbers or it's scary, or whatever feelings and thoughts it might bring up for you - please stick with me - because I'm going to promise that I'm going to do my absolute best to make this interesting, and maybe even a tad bit transformative if you stick with me and listen to some of my personal experiences and thoughts of being a business owner that has to do tax planning.

Before we dive in though, just a quick reminder that I am not an accountant and I'm also not a lawyer. So when I talk to you about my thoughts and experiences doing tax planning, it is my experience as a business owner within Australia - what I have seen, and what I have learned. So please, anything that I share with you today, this does not replace the individual advice that you need to get from your own accountant, alright. So just a quick little reminder there.  Back to my experience then. 

For the first three years of being a business owner, I did not attend tax planning meetings, because my accountant back then wasn't really interested, and this is the truth of it. They weren't really interested in my long-term business success. They were just interested in ensuring that I remain compliant - which of course is the absolute very important first step of dealing with an accountant. Each and every business owner in Australia needs to be compliant with all of the ATO rules and regulations, and when you are new to business, you’re very scared of the ATO, not because you're going to do anything wrong, it's just because you don't want to get into a situation where maybe you do something, and you didn't even know that it's something that you shouldn't be doing. Or maybe there's something you should be doing, and you didn't know that you should be doing it.  So there's a lot of fear. 

I don't know, well, again, this was my experience - but I think there's a lot of fear for a lot of us when we start a business - in terms of, I really need to know what the rules and regulations are. And we rely on our accountant to give us that input, that guidance, and that advice - so yes, that is their job - but unfortunately a lot of accountants stop there. And if you, as a business owner, the client of that accountant isn't asking for more, you might not get more unless you just have a naturally brilliant accountant.

As an aside, if you are listening to this episode and thinking that, hmm, maybe I need a better accountant. Maybe my accountant has stopped at that compliance stage of giving me advice, then you most certainly need to go and listen to episode number four on this podcast, where I specifically spoke about why you need a three-scenario accountant - which in my mind is the best type of accountant out there. So that was episode four. Make a note to go and listen to that maybe after this one. 

As I was saying, during the first three years of owning my business, I had what I refer to as a compliance accountant. Then once I changed accountants and I actually hired an accountant that was invested in my business success over the long run, I did start to have tax planning meetings because that was part of what they did. It wasn't a choice. It's like, ‘Gerda, we  have tax planning meetings with our clients and you need to be there. This is when we've scheduled you in’, and I showed up, but I would sit back and I would let them handle all the numbers.

It was basically them presenting the numbers to me, and they would really be talking at me, and I would do my utmost best to look like I knew what the hell they were talking about. Sometimes those meetings went for a really long time and I would go home spent - utterly exhausted. Sometimes I would even develop a migraine in the car driving home from the meeting, just because it took so much out of me. Whatever they would say during the meeting - in that moment, it would make complete sense. I would go, ‘Yep, that makes sense. Yes, I understand.’ But if he had to ask me the next day what was the outcome of this meeting, or, tell me more about this discussion - I would have no idea. It made sense then, but don't ask me to explain this to you.

When I look back at it now, what I was doing, was just jumping through the hoops, going through the motions of being what I thought was being a good business owner. But I was not in the driver's seat during those meetings, and most certainly, I wasn't in the driver's seat when it came to being strategic about the numbers within my business. It was only when I started to truly understand the purpose of the tax planning meetings. You think it makes sense, like, Oh, you're planning out your tax. How much tax are you going to pay? And how do you minimise tax? Isn't that the purpose?  No, there's actually a lot more to it. 

Your tax planning meeting is critical for understanding your business, for making informed business decisions about the next 12 months. It is all about setting yourself up for long-term success. It is an extremely important meeting. The day I stopped avoiding it, stopped trying to consistently reschedule (because I was trying to avoid it), and when I finally got there just passively attending - that's when things started to change.

Honestly, I had to change the way I thought about tax planning meetings. I had to go - ‘You know what? This is not just about me being there and being a professional, proper business owner. I need to start truly understanding what is being discussed, and I need to start having a voice in these discussions.’

In other words, I had to become empowered in my mindset, so that I could be empowered in my behaviours during these meetings. Rather than feeling like an imposter when it came to understanding financial data, I just had to own that there are certain things I'm not going to know. But unless I asked the right questions, I’m never going to be able to fully own these meetings in the way that I should. It started with making that mindset shift, which ultimately was a decision that I'm going to start showing up differently during these meetings - because I want to be empowered, take charge, and be in control of the financial future of my business.

Why Are Tax Planning Meetings Important?

So let's dive in and talk about why tax planning meetings are important - not just for my business - but also for your business as an allied health private practice owner. And there are  three main reasons. 

Provision of Financial Clarity

The first one is that your tax planning meeting is going to provide you with financial clarity, and the emphasis here is on the word ‘clarity’. Because when you have this meeting, the data presented to you is going to give you a very clear financial picture of the financial health of your business. This is like big picture views, right? Yes, you can look at your bank accounts every day. You can even look at your zero every day. You can look at your profit and loss statement in your zero on a weekly, monthly, quarterly basis - but this is where we get to look at this overall picture of health. 

You know like you go for an annual health check with your doctors, especially if you're over a certain age like I am, right? This is what you're doing for your business, it is important. It's not just me saying this, or other accountants saying it because they want to bill you for the two hours that you're having this meeting for, no. There were some interesting numbers that came out of a 2023 small business report, and it said that 82% of businesses fail due to cash flow problems. 

Now, if you are an Australian business right now, you may be experiencing cash flow problems. If you do not have good cashflow, you will not be able to plan for the tax that you need to pay, which means that when tax time rolls around, then it’s - ‘But I don't have the money to pay my tax’, for example.

Doing your tax planning will tell you exactly how much tax you can expect to pay. I can't tell you how often I speak to business owners - not only within Allied Health, I'm talking about business owners in general, all industries - the amount of times that people tell me they are surprised that they have a tax bill is just crazy. Because I, for example, had my tax planning meeting with my accountant about two weeks ago now in late April - the tax that they're going to tell me I'm going to have to pay for the current financial year that we are in will only be due in 12 months, because that's when they submit the books.  So I literally have 12 months to prepare to pay X amount of tax. 

So why are people surprised? Probably they don't have tax planning meetings, or maybe they aren't provided with the correct information. I don't know.  All I can say is that I will go to my tax planning meeting. My accountant tells me, based on these numbers, based on these scenarios, this is exactly the amount - even to the cents - that they expect we are going to pay tax. Is it that exact same tax amount that I need to pay next year? No, right? It can't be exact because stuff will still happen.

And when they do tax planning - now, let's say at the end of April, early May -  there's still two months of the financial year. Even though we can project what we think our revenue and expenses are going to be, there's going to be slight changes. We are also going to be doing those specific tax planning actions, but there's a pretty good ballpark amount that you can now start to save for. So there should be no reason why you can't pay your tax bill when it comes, because you've had 12 months to prepare for it. 

If you have been in this situation, this is where you need to ask yourself ‘What is going wrong for you? Why are you getting to a place where you don't have the money to pay a tax bill?’ - when you've had a 12 month warning as to what that could be. 

So very importantly, it gives you that financial clarity in terms of what is happening within your business. 

Allow for Strategic Decision-Making 

The second thing it allows you to do, is to therefore make really strategic decisions. Tax planning meetings aren't just about taxes, it is an opportunity to strategise. This allows you to identify opportunities to reinvest in your business. Maybe pay down some debt. Are you going to upgrade some resources? Is now the time to hire new staff or expand your services? This is what this allows you to do, which is really exciting don't you think? - being able to do that type of stuff as a result of attending a boring tax planning meeting. 

Shift from Reactive to Proactive  

The third thing it allows you to do, and this is probably my favorite one, is to shift from being reactive when it comes to your money, to being proactive.

So instead of scrambling to fix your financial problems, you are now taking back control. You now get to sit in that driver's seat and steer your business towards success. And again, this is not just me saying this - Harvard Business Review Research (done by them) have shown that proactive financial management improves your business resilience by up to 60%.

Did you even know that your business has resilience in it? That is not just a human concept. Resilience, if you are in your business, is about, ‘Can it weather the next storm?’ Whether that is a storm you see coming, or one that comes out of nowhere. How well can your business survive those things - which is going to happen - because that is business, because business operates within environments where there's a lot of uncontrollable variables. If you think in terms of circles of control, there's stuff that, yes, you can control - attending tax planning, strategising, making your plans - that's the stuff that you can control. But there's a lot of stuff out there that yes, you might only have influence over, and there's even more things that you've got zero control over. 

So you have to make sure that the resilience within your business is as high and as strong as possible. I'm hoping that you get what I'm putting down, and that is, that your tax planning meeting isn't just a compliance exercise - it is an investment into your business, and when you approach it in the right manner, i.e., with the right mindset - it not only can, but will, be a game changer for you and your business.

Key Numbers to Look at During your Tax Planning Meeting

Next I want to share with you some key numbers that me and my accountant  look at during tax planning. I want to preface this by saying that you don't only look at these numbers when you're doing tax planning; this should be part of your regular business KPI reporting on a regular and ongoing basis. But again, when you sit and do this with your accountant, you have again, that big picture view that allows you to look at very clear trends that have been occurring in your business for you to understand where those trends came from, why is it happening, and are we anticipating that this will happen again next year, so that we can now then strategise, right?  So that we can be proactive, right? We've just spoken about that's why you do these meetings. These are those key numbers that we look at within the tax planning meeting that I have with my accountant.

#1 Aged Receivables

The first one is aged receivables. This is the amount of money owed to you by clients. Now, depending on the type of allied health business you run, your aged receivables might be really small. But if you do a lot of third-party work, such as NDIS - especially if you are a registered NDIS provider - maybe you do a lot of workcover, insurance work, DVA, victims assist, you know, all of the third-party type work, employee assistance programs. The majority of third parties don't pay you immediately, and they will probably be payment terms, and some of them might pay you within two days, some might pay you within 30 days and some might even be worse than 30 days.

This is about tracking those outstanding payments. This is about knowing how much money you are owed on any given day. What are your average debtor days?  How long on average does it take you to get paid? Because all of these things will impact your cash flow. And remember we just said earlier that 82% of businesses will fail due to cash flow problems.  And I, for one, am going to make damn sure that's not my business, so this is a really important number to look at. In addition, research also shows that 93% of small businesses experience late payments, and 20% of those exact same businesses against site cash flow issues as a direct result.  I'm sure you know this already, but your cash flow is the lifeblood of your business, and if you have unpaid invoices, that can become a major stressor. 

As a business owner needing to make strategic decisions, such as, should I still be accepting this specific type of third-party payment or referrals - because of the payment terms - that's where you need to make these decisions, and you need to make it based on very clear and accurate data, so this is a really important number to be looking at.

#2 Working Capital

The second number to look at is your working capital. My accountant recommends that you need to have a minimum of three months, but ideally six months of working capital sitting somewhere. Working capital is six months’ worth of expenses. 

So if for the next six months you were not earning any revenue, but you still had to pay all your expenses in order to keep your business running - and most importantly, keep your team members, your employees employed - could you do it? Sometimes stuff happens unexpectedly, so you need to make sure that you could float your business during the next six months by being able to pay all your expenses, even if no money comes in, because we never know. Who could have freaking predicted Covid, not me. I don't know of anybody that predicted it. I might be wrong, but not that I've heard of. So stuff happens that we can't predict, and this is an important risk management strategy from a financial perspective that you have responsibility to do as a business owner.

So again, minimum three months, ideally six. You can do more if you're so inclined, but I would say ideally six.  So if it costs you $10,000 for argument's sake to pay all your expenses each month, then you would need $60,000 sitting either in a separate account somewhere where you can't touch it, or it becomes part of your cash floor within your business. This ensures that you can weather unexpected challenges, avoid operating whilst insolvent, which let's face it, is illegal. And it allows you to have a steady cash flow that aligns with best practice in financial management, and best practice suggests that businesses with this buffer are two and a half times more likely to survive economic downturns. 

Again, from a risk management perspective, the fact that I'm a responsible business owner, I want to make sure that this is happening in all my businesses. Having tax planning time with my accountant allows us to look at what this looks like that we actually have to dip into. Why have we replaced it? Do we have a plan for replacing it? Yes. No. Again, now we are being proactive, making good strategic decisions.

#3 Gross Client Billing Analysis

The third number that we look at is our gross client billing analysis. This is where we want to clearly understand where the revenue is coming from. Which services are driving the most revenue within the business? Now, I know for some allied health professionals, it's only one type of service.

In my books that is a really risky business model because that is putting all your eggs in one basket. So this is where the accountant and I look at all the lovely eggs that're in my basket. Where's the money coming from? Which eggs are bringing in the most money. Are these rotten eggs or are these great eggs? What do we think about these eggs? Okay, enough with the egg metaphor, but you know what I'm saying here, right? These insights then help you to focus on what's the strengths, and what are those potential weaknesses? Also, what's the threats and opportunities when it comes to the types of revenue and income streams that's coming into your business.

#4 Employee / Contractor Productivity

And then the fourth number we look at is employee and contractor productivity. Now, obviously employees and contractors are like Ebony and Ivory. They are very, very different. But whether you have employees or contractors, you need to know what each of their levels of productivity,  like how many clients are they seeing? What's their retention rates? Productivity isn't just about money. It's not just about billing. It's about ensuring that your team is delivering value to your clients. 

There was a I think it was a 2024 Deloitte report that found that businesses with clear productivity metrics that actually have metrics that they look at rather than just guessing. Those businesses that have those clear metrics see a 25% increase in team efficiency. I have in the last couple of weeks seen so much speak in Facebook groups around, ‘Oh, I think I need to introduce a bonus structure in my practice’, because people want to increase productivity.

And you know what?  That is not the answer. I'm not saying don't do bonus structures, but this is not the right time to introduce it. If you've got an unproductive team, bonus structures aren’t going to solve that problem. It is like, how can I put it? Is a top tier strategy to implement. Until the bottom tier strategies have been implemented, you're going to just waste your time and you're going to go through all this thinking and effort and energy, and you're going to get through three months of having this bonus structure and you're going to scrap it.  

I see people talking about this happening anyway. It's because practice owners often implement strategies that are shiny objects that they think are going to solve a problem, but it's a right strategy, but not for the right level of the business and it's not the right timing. If they don't have the foundational productivity measures in place, it isn’t going to work. You can't put the roof on the house if the walls aren't up yet, and that's what people try to do when they implement these types of strategies.

That's just one example of people trying to put the roof on their business when the foundations aren't in place. But my point is this - you need to look at productivity metrics within your business, and we look at this with my accountant. 

#5 Profit Margin (as a Percentage)

Then the fifth number that we look at, of course, is profit margin. We want to know what our profit margin is within our business, and this is where we look at net profit margin. People often brag about the gross profit margin, and I'm not impressed with the gross profit margin because that is really an inflated number. I want to see what is your net profit margin expressed as a percentage, and I want to see what that number is after you've paid yourself as the business owner - really, really important. We look at that and then - and this is the fun part - then we also look at what's called adjusted profit. 

In other words, if I had to sell my business today, and the broker looked at it, they would do what's called add backs. So they'll go, Okay, if you weren't the business owner, if you weren't putting legitimate legal ATO compliant expenses through the business added to the business owner, what was the profit look like then? Because that is the number that they look at when determining that profit and the value for your business, you know, all of that type of stuff. That's a whole 90-minute conversation, but that is a really fun part of it in terms of going, ‘Oh my goodness.’ Because sometimes we look at these numbers and it feels like I'm working so hard and the profit margin is only X or only Y?

But then when you look at the adjusted profit margin, that's when you go, ‘Oh darn it.’ Maybe we are actually doing really good, and that's when the accountant will say, “You know what? You should be really proud of yourself for how your business is doing, because did you know that this is what the adjusted profit is?” That is actually a really inspiring moment when you get to look at your adjusted profit as well. 

#6 Projected Tax

Next, of course, number six is the projected tax. How interesting that I only got to this last. When you think of the name of the meeting, tax planning meeting, you would think, isn't this the most important thing? Well, yes and no. 

At the end of the day, your account needs to tell you, as I said earlier, what tax is going to be due when they submit the books in 12 months’ time, so you know exactly what you can expect to pay.  And then at the same time, they will tell you - ‘And these are the things that we can legally do to minimise tax.’ 

Depending on your business setup, this will be different. If you operate under a trust structure and there's beneficiaries, you can assign money to those beneficiaries. You could potentially prepay your rent for the next six months. Every year, I have a number of my Private Practice Success Academy clients that prepay six to 12 months of their Academy membership fees in order to help reduce their tax, which means that they don't have to pay that for the next 6 to 12 months. So there's a lot of things that you can do to reduce your tax. 

Again, I don't want to give too many examples here, because like I said, you need to speak to your individual accountant, because if you are a sole trader the advice is going to be different. If you are purely a PTY company, advice is going to be different. If you are under a trust structure, it's going to be different. Do you have kids? Don't you have kids? There's a lot of stuff that goes into it. But again, this just tells you how important it is to have these meetings, and for you to actively participate in it. 

If you think about it, those six numbers that we've just gone through, which is number One, your Aged Receivables. Two was your Working Capital. Three was your Gross Client Billing Analysis. Four was your Employee or Contractor Productivity. Five was Profit Margins and Six was Projected Tax. 

If you think about the dashboard on your car, like I drive a Mustang that has the best dashboard. The best of all is I can tell the car what colour lighting has to be there, and my favourite is either the red or the purple, and I get to choose from various different types of dashboards, it's really, really fancy. But like on that dashboard, those would be the most important numbers that you need to have on your business dashboard. Yes, for tax planning purposes, but even just for ongoing purposes, in going - what are those numbers that I need to look at on a regular basis that should be really easily accessible. But I also need to understand what they mean.

The Mindset Required

I just want to take a moment to tie together the mindset behind all of these things that I've shared with you now. Because for many of us, numbers can feel very intimidating and sometimes we can even - and this might be unconsciously - find it irrelevant. Because after all, did you go into psychology or occupational therapy or speech pathology or social work or physiotherapy or whatever your allied health discipline is to crunch numbers? I don't think so.  You went into it to help people, to change lives to make a difference. 

The thing is this, understanding your numbers isn't just about money. It's about creating a stable foundation for your practice. Allowing you to help more people in better ways, allowing you to hire the right team, allowing you to reinvest in your vision - to expand, to start outreach services, to do amazing work within this industry and this discipline that you love so much.

Like I said in the start, when I first started attending tax planning meetings, I felt totally out of my depth.  I'd sit back and let others handle the meeting because I didn't feel confident. But over time I realised that I needed to take ownership. Me. Because I'm the business owner, and at the end of the day, the buck stops with me - so I had to take ownership. It wasn't enough to just show up, be nice and friendly and smile at the meetings or feverously take notes to show I'm engaged - that wasn't enough. I had to actively participate, I had to learn to ask questions - even if I felt stupid asking them. And I had to learn how to use the data to make those decisions.

So the takeaway is this. You don't have to love numbers - but you have to respect them, because when you understand your numbers, that's when you take control of your business. So maybe you're thinking, Alright, Gerda, you have convinced me that I need to have tax planning meetings. What I want to share with you next is some practical steps for making the most of it. 

Practical Steps for Making the Most of your Tax Planning Meeting

Let's say if you've never had a tax planning meeting, this is for you. But even if you've attended multiple ones, maybe there's one thing in here that can still be of value to you.

Prepare Ahead of Time

The first thing you need to do is you need to prepare ahead of time.  Before the meeting, identify even if it's just two to three key questions that you want answered. For example: How does your business compare to others in the same industry? Have you actually asked your accountant that? 

Interesting fact: Accountants have access to benchmarking information through memberships that they have that will allow them to make those comparisons, okay. But if you don't ask them, you might not get it.

Other questions that you need to ask is: How much of my revenue is actually going to expenses, and what is that as a percentage? How does that compare to the previous year and the year before? Same thing with wages, with rent. What is that percentage? Is it going up or down? Is that good or bad? What does that mean? Is this industry standard? Yes or no?  

Of course, one of those questions always needs to be: What is going to be my projected tax liability?  I also like to ask them:  Which part of the business (or me), needs to pay that tax? Is this a tax that I'm personally liable for? Is this a tax that the business is liable for? Is this a tax that the trust is liable for? And from which of my bank accounts am I going to be paying this money? Right? Really important.

Engage Actively 

Second thing I need you to do at this tax planning meeting is to engage actively. I know it can feel like you are a total financial imposter when you're sitting there, and it would be so much easier to just sit back and listen. But I need you to be prepared, as I've just said -  get your questions ready, write it down, and then ask it. Ask those questions. 

I want you to also challenge assumptions that both you and the other people sitting around that table on your accounting team might have around - you, your business, you’re thinking about the business, your vision for your business from a financial perspective. And make sure that you understand the data - even if you feel like you should know the answer, ask the question. 

Remember, this is your business and you have the right to know what's going on. Not only do you have the right, you have a responsibility to know what's going on. 

Create an Action Plan

And then thirdly, you need to create an action plan on the back of all of this. Instead of going, ‘Oh, that was so good, I learned so much.  There were so many aha moments, so many takeaways and insights.’ If you do nothing with that, you've just wasted your time and your accountant's time. So use your insights to set goals for your business so you can implement those changes and track your progress.

If this is new to you, I would encourage you to go, ‘Yeah, okay Mr. or Mrs. Accountant, can I please meet with you in a quarter to track how I'm going with what it is we've just discussed right now, and this is what I want you to keep me accountable to, or maybe this is what I'm going to keep you accountable to. It could be like, ‘I need you to check in with me whether I've started saving for that tax,’ because I know that's going to be hard.  Be proactive in creating that plan, and have that accountability built in. It really makes a big difference. 

To wrap up, I want to leave you with this thought: Tax planning meetings are more than just a box that you have to tick. They are a powerful tool for understanding your business, making informed decisions, and setting yourself up for success. What I will also say is that the goal is not to pay no tax, and this was a really big learning for me, because when I get to pay tax, I also get to have the knowledge that my business is doing really well. It is actually proof that I am doing well in business. It is proof of the financial health of my business. 

Yes, I'm going to try and minimize it as much as I can within the legal options I have to limit my tax. But if I'm running a financially sound business, there's going to be tax and I need to celebrate it. I promise you that it took me many years to get to that point, but you can only celebrate paying tax if you actually plan and save for that tax. 

I've mentioned this now a couple of times, that your tax bill shouldn't be a surprise. I met with my accountant a couple of weeks ago and I know exactly what my tax bill is going to be more or less next year when they submit this financial year's books. Got 12 months to prepare. It shouldn't be a surprise. 

So the next time you have a tax planning meeting, don't just attend it - own it.  Ask the right questions. Engage with the data and act. Because when you do, you are not just managing your business, you are then being the leader that you are. 

Thank you so very much for tuning into this episode. I truly hope that you have found it of value, and of course, I always love to hear from you. If you've got any other questions or suggestions for future podcast topic ideas, please send that through - my contact details are in the show notes. Hopefully I can answer something that you would like to know or a topic that is of interest to you, so feel free to go and do that.

Most importantly, as always, remember that I am here to help you build a practice you can't stop smiling about 😊

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Gerda Muller

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