If your question is:
Is the output from a 240/24V 40 VA transformer supplied with 240V power the same as the output from a 120/24V 40 VA transformer supplied with 120V power?”, then the answer is yes.
If your question is:
Is the output from a 240/24V 40 VA transformer supplied with 120V power the same as the output from a 120/24V 40 VA transformer supplied with 120V power?”, then the answer is no.
In a simple single phase voltage transformer, the ratio of output voltage to input voltage remains constant, so in the second scenario above the output voltage would drop in half to 12V.
Chris