Since its creation, the tribunal has had exclusive jurisdiction to inquire into referred complaints about the failure to disclose pecuniary interests by mayors and local government councillors. A pecuniary interest is an interest that a person has in a matter because of a reasonable likelihood or expectation of appreciable financial gain or loss to the person in exercising their duties or functions in local government. Generally, a complaint is made first to the Director-General of the New South Wales Department of Local Government. The director-general may then refer the complaint to the tribunal for hearing.