An Anzac biscuit is a sweet biscuit, popular in Australia and New Zealand, made using rolled oats, flour, desiccated coconut, sugar, butter, golden syrup, baking soda and boiling water. Anzac biscuits have long been associated with the Australian and New Zealand Army Corps (ANZAC) established in World War I.It has been claimed the biscuits were sent by wives to soldiers abroad because the ingredients do not spoil easily and the biscuits kept well during naval transportation.