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Several small all white brackets were about 25mm wide. There was no sign of a stipe. The spines were about 5mm long.
Developing overhead on a wet tree recently fallen, possibly nothofagus, near to the entrance of a nature reserve rainforest.
We have found similar before on eucalypt yet no firm ID was made.
Some suggested Beenakia dacostae but that grows in dry soil and has a lengthy stipe.
Another suggestion is Dentipellis leptodon but this grows under damp logs and doesn't exhibit the cowled shelving of this.