A business example
A fictional notice is published on 1 June and states that a change begins on 1 July, with a later reporting deadline.
Publication
1 June is when the notice becomes available.
Commencement
1 July is the stated start of the change in this fictional scenario.
Reporting
A separate deadline governs the required submission.
What this shows
Three dates can describe three different events. The dates here demonstrate the distinction and are not actual compliance deadlines.
What it is often confused with
Publication, commencement, reporting period and filing deadline can be different dates.
What to look at in your business
Record each date separately and link it to the relevant instrument.
Context and further reading
This entry explains the business term. The related guide below provides the next layer of context; any applicable legal test depends on the transaction and relevant period.
Kosha.Services · Updated 2 October 2026