Kingdom: Plantae
Division: Bryophyta
Class: Bryopsida
Order: Pottiales
Family: Pottiaceae
Genus: Calyptopogon
Species: C. mnioides
Scientific name: Calyptopogon mnioides
Calyptopogon mnioides is a species of moss in the family Pottiaceae. It is a common moss - often found on willow and the trunk and branches of many native trees. When dry the leaves curl up and twist as is shown in photos below.
The leaves have curled up and are twisted because of dry conditions.