On applying the BODMAS rule, we get:
45 [38 { 60 ÷ 3 (6 9 ÷ 3) ÷ 3}]
= 45 [38 {60 ÷ 3 (6 3) ÷ 3}] (On performing division)
= 45 [38 {60 ÷ 3 3 ÷ 3}] (On simplifying parentheses)
= 45 [38 {60 ÷ 3 1}] (On performing division)
= 45 [38 {20 1}] (On performing division)
= 45 [38 19] (On performing subtraction)
= 45 19
= 26