The declaration for lodgment of a Business Activity Statement must be signed by one of the following or an individual authorized by them
 

• A director or public officer of the company 
• A trustee of a trust, or 
• An officeholder of an association.
• A Partner of a partnership

To find out more pop over the Australian Taxation Office Website link below
https://www.ato.gov.au/tax-professionals/prepare-and-lodge/managing-your-lodgment-program/client-declarations-and-lodgment-online/

Thanks for this, @Amanda Hoffmann - Certified Bookkeeper, BAS Agent ! Curious about how this process works!

@Kirsha Campbell and @Patrick Sargent , you probably know a lot on this matter as well.