A is the author of a best-selling novel. She also owns a collection of more than 2000 books.

In this example, there are two kinds of 'thing' mentioned. The most easily recognised are the books that A owns. There is nothing remarkable about books as things: they are another example of chattels (moveable property).

Less obvious, perhaps, is the 'thing' referred to as 'copyright'. The law recognises that the author of an original work, such as A's novel, has a property right in that work called 'copyright'. Copyright has no physical existence. It is separate from any manuscript or electronic file in which the written work has taken form. Copyright is an example of what is called an 'intangible' or 'incorporeal' thing, a legal entity without a 'body'. There are other intangible things recognised in Australian law (such as patents and trademarks) and these will be dealt with in more detail later.

Knowing about intangible things allows us to categorise all other kinds of property as 'tangible' or 'corporeal'. For example, the books that A owns are tangible chattels.