I've found the identity to this. It is cladia retipora and appropriately enough it's common name is coral lichen. It grows in Eastern Australia (where I found it), New Zealand and New Caledonia.
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Intricate free-form 3D pattern that invites a sense of wonder at the bounty of nature. Sounds trite, but it's heartfelt. Is this a sponge or a coral? Satisfying detail and composition. The orange background is a good choice.
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