As i mentioned is our long going post (i think). The TTTL recommended fuel filter interval is 40,000km, the JDM fuel filter change interval states 70,000km and the USDM Workshop manual has it as a lifelong part (doh ask me eh....i just telling allyuh what it says).
I changed mine at 82,000km or so. Just as a precaution, since i use redline every fillup.
Anyways. The filter is basically in the fuel tank under the back seat wrapped around the fuel pump. To change you need to lift back seat, remove silicone sealed tank cover, remove sensors leads, remove fuel tank top bolts, remove fuel filter and pump assemblege, dismantle assemblege, reconstruct with new filter, filter washer and filter spacer and the rest of the components that you didnt change and then do the reverse.
If you've done it once...its not too bad the second time. But the first time you will
1) Smell up the back of the car with the smell of fuel
2) get very messy
3) if not careful stain your upholstery with fuel. (worse if its super)
That said. There are several small parts in the fuel filter you definitely do not want to lose. And when you take the assemblege apart....they are likely to fly around the place. The whole assemblege is also slightly diffcult to take apart since its meant to be returnless and hold 50-53psi constantly.
Also DO NOT damage that little cylindrical fuel pump. It is slippery, has metal and plastic components mated together which makes it fragile

and costs about $6000 at TTTL, who by the way, have none in stock.
On top of that, when i changed the filter.....the bloody used filter and strainer were cleaner than sterile gauze and could have gone on for i dont know how much longer. Cheese pie, on the other hand, find grit and sand particles in his own!
Now that i've totally turned you orf changing the filter...I believe Masterserve and Laughlin do it for a measly $60 or so.
I used the JDM interval because i only use premium from a few stations, always use redline. and believe that TTTL service interval are massively conservative and am starting to think is just constructed to rape your wallet!!