The Pharmaceutical Allowance (PhA) in Australia is considered a tax-free payment. This means that it is not subject to income tax. You don’t pay tax on Pharmaceutical Allowance, even if you get it as an advance payment.
However, please note that tax laws and regulations can change over time, so it’s always advisable to consult with a qualified tax professional or refer to the Australian Taxation Office (ATO) for the most up-to-date information regarding the tax treatment of the Pharmaceutical Allowance or any other government allowances.