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.​