Forg does an M45/M46 bellhousing allow this to attach to a B23E?
On the gearbox side, the M45/M46 bellhousing is different to a M40/M41 bell, and a M400/M410 is different again from either of those. So you can't bolt an M40 to an M45 bell, etc.
On the engine side, the B18 / B20 / B21 / B230 bellhousings are all the same shape - however, since the B21 / B230 are tilt - mounted at 15 degrees to the right, the top of the gearbox is on a different vertical plane compared to the head. OTOH, the B18 / B20 bells put the top of the gearbox on the same vertical plane as the head (zero tilt).
(aside)
Since the engine side of the bellhousing is all the same shape from B18 to B230, it's possible to replace the 3-speed BW35 autos in 140s and 1800s with an AW70 or AW71 as used behind slant-mounted B230s, with the aid of an adapter plate which was invented by Samman, which rotates the mounting points -15 degrees, so it puts the top of the trans on the same vertical plane as the head. I got a small production run done of those plates.
(/aside)
Short answer - if this is an M40 from a OZ market 240 with B21, it will be the type that stands the box upright when the B23 engine is tilt-mounted at 15 degrees.