Orange fungus growing on dead pine tree. Very firm and rubbery so difficult to get underside. The white stuff is ice (mid afternoon so very shaded area.
I think it very likely to be a species of Pycnoporus in the early stages of producing the shelf-like forms of the mature stage. In the beginning you often see what look like shapeless blobs (albeit firm rubbery rather than jelly-like) being extruded exceedingly slowly from the wood. Over time (and it may take many weeks) you see that develop into a form such as the one shown here: http://canberranaturemap.org/Community/Sightings/Details/2727306.
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