The structure of the taxonomy is based on:
(i) ACER’s 14 key areas of a robust assessment program;
(ii) The four phases (now extended to six) and 25 elements of the assessment taxonomy developed at UNICEF ROSA
(iii) Subsequent discussions drawing on the expertise and experiences of the ACER India team.​​​​​​​

Additional components were included and revisions were made based on the four phases and 25 elements of the assessment taxonomy developed at UNICEF ROSA, and subsequent discussions drawing on the expertise and experiences of the ACER India team . The result is a framework which includes additional components that are of critical importance in the South Asian / emerging economy contexts (for example, including a component on assessment of vulnerable populations), as well as with a greater focus on data analysis and use of data to inform policies, curricula and teaching practices.

This has resulted in a revised assessment framework or taxonomy with 25 components. The key focus of each one is identified here. This is not intended to be final, as the field of assessment is constantly evolving, and this framework is expected to evolve accordingly based on inputs of key experts in different areas of assessment.