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I don't have a written interpretation from the national interpreter but I was in a meeting where he was asked your question. He stated clearly that the violation is administered at the point nearest to where the shot was attempted. In his words (which I'm paraphrasing) the violation is committed by the shooter not hitting the rim and not by the ball missing the rim - if that makes sense.
Possible example; player attempts long shot near the center line. 24 second horn sounds and then the shot misses the rim. To penalize the defense by now inbounding on the endline isn't in the spirit of the rule.
I'm guessing this is a question on the CABO exam. This should make for some interesting discussion when the results are posted.
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