If you – or your accountant – contract out the services of a bookkeeper to help manage the books (including the Business Activity Statement), you are liable for any errors they make, whether accidental or not.
If your bookkeeper does not perform in a professional and compliant manner you will be exposing your business to shortfalls in tax, interest and severe penalties from the Australian Taxation Office (ATO).
An unregulated bookkeeping industry that lacks the appropriate knowledge and skills to perform BAS related services appears to be contributing to an extremely high rate of BAS mistakes.