Answer
$$D = \left\{ {\left( {x,y} \right):x \ne y} \right\}$$
Work Step by Step
$$\eqalign{
& f\left( {x,y} \right) = \frac{{12}}{{{y^2} - {x^2}}} \cr
& {\text{The denominator of the function cannot be 0, the function}} \cr
& {\text{is not definef for }}{y^2} - {x^2} \ne 0. \cr
& {y^2} \ne {x^2} \cr
& x \ne y \cr
& {\text{Therefore, the domain of }}f{\text{ is }}D = \left\{ {\left( {x,y} \right):x \ne y} \right\} \cr} $$