The fruitbody is perhaps best described as a convoluted ball. In surface view you see a number of smooth folds and in cross-section you see much infolding as shown in these two photos:
Surface view: http://www.anbg.gov.au/fungi/images-captions/peziza-whitei-0085.html
Cross-section: http://www.anbg.gov.au/fungi/images-captions/peziza-whitei-0086.html
The fruitbodies are fleshy to rubbery (never jelly-like), dirty-white to pale brownish and up to about 3 centimetres across and appear on the soil or partially buried.
It is found in many parts of Australia. Trappe & Claridge not that “Hydnoplicata convoluta is among the more common and widely distributed sequestrate fungi endemic to Australia. It is likely to be encountered in any foray focused on hypogeous fungi within its range in autumn, winter and spring”. However, it can easily be overlooked, especially if even a light cover of leaf/twig litter is present on the soil.
This is an endemic species, first described in 1896 (as Hydnocyctsis convoluta), based on material collected in Hobart. In more recent years it was long known as Peziza whitei.
Reference
Trappe, J.M. & Claridge, A.W. (2006). Australasian sequestrate fungi 17: The genus Hydnoplicata (Ascomycota, Pezizaceae) resurrected, Australasian Mycologist, 25, 33-36.
Hydnoplicata convoluta is listed in the following regions:
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Block 402 Bruce Ridge Denman Prospect 2 Estate Deferred Area (Block 12) Piney RidgeSurvey points
Point 114