Oracle 11g Release 2

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SELECT
    REGEXP_SUBSTR ('test1	test2	test3', '[^'||chr(9)||']+', 1, 1) field1,
    REGEXP_SUBSTR ('test1	test2	test3', '[^'||chr(9)||']+', 1, 2) field2,
    REGEXP_SUBSTR ('test1	test2	test3', '[^'||chr(9)||']+', 1, 3) field3
FROM DUAL;


FIELD1
FIELD2
FIELD3


test1
test2
test3


SELECT
    REGEXP_SUBSTR ('test1		test3', '[^'||chr(9)||']+', 1, 1) field1,
    REGEXP_SUBSTR ('test1		test3', '[^'||chr(9)||']+', 1, 2) field2,
    REGEXP_SUBSTR ('test1		test3', '[^'||chr(9)||']+', 1, 3) field3
FROM DUAL;


FIELD1
FIELD2
FIELD3


test1
test3
null


SELECT
    REGEXP_SUBSTR ('test1		test3', '(.*?)('||chr(9)||'|$)', 1, 1, null, 1) field1,
    REGEXP_SUBSTR ('test1		test3', '(.*?)('||chr(9)||'|$)', 1, 2, null, 1) field2,
    REGEXP_SUBSTR ('test1		test3', '(.*?)('||chr(9)||'|$)', 1, 3, null, 1) field3
FROM DUAL;


FIELD1
FIELD2
FIELD3


test1
null
test3