Generally, you must give each of your workers a payment summary by 14 July each year even if the withheld amount is nil.
If you have paid an Employment Termination Payment (ETP) to a worker you must give them an ETP payment summary within 14 days of making the payment.
If you lodge your PAYG withholding reports online you can give your workers their payment summaries electronically. The payment summaries must be in a format acceptable to the Australian Taxation Office (ATO).
Otherwise you must use the triplicate forms provided by the ATO, giving one copy to each worker, keeping a copy for your records and sending the original to the ATO as part of your annual reporting.