We examine the energy band diagram at the interface between GaN and Al2O3 containing negatively-charged oxygen interstitial (
O
i
2
−
) defects. At a p-type GaN (p-GaN)/Al2O3 interface, oxygen atoms and electrons are emitted from the
O
i
2
−
defects causing interfacial oxidation resulting in the self-formation of a p-GaN/Ga2O3/Al2O3 structure. On the other hand, such the reactions do not occur at an n-type GaN (n-GaN)/Al2O3 interface. Moreover, when n-GaN/Ga2O3/Al2O3 structures are formed, the Ga2O3 layers spontaneously decompose to form
O
i
2
−
defects in the Al2O3. Consequently, our proposed Ga2O3 formation mechanism gives completely different results for p-GaN/Al2O3 and n-GaN/Al2O3 interfaces.