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In 2018, the ACNC commissioned a report into the second object of the ACNC Act.

The meaning of the object, which is 'to support and sustain a robust, vibrant, independent and innovative Australian not for profit sector', is not clearly explained in the Act or Explanatory Memorandum.

This report draws on a literature review to provide insight into the phrase “robust, vibrant, independent and innovative”, and suggests a range of measurements to help assess the health of the sector, and how that health changes over time.​