The microstructure of nonpolar m-plane (1100) oriented GaN layers deposited on (100)gamma-LiAlO(2) was analysed by transmission electron microscopy. This study shows that the films contain a large number of defects. The most dominant defects in the m-plane GaN are intrinsic I(1) basal plane stacking faults (approximately 10(4) cm(-1)), threading dislocations (approximately 10(9) cm(-2)) as well as a complex defect network consisting of planar defects located on prismatic {1010} GaN and differently inclined pyramidal planes. A large number of the stacking faults nucleate at the GaN/LiAlO(2) interface. Furthermore, the inclined planar defects act as additional nucleation sites for the basal plane stacking faults. A decreasing crystal quality with an increasing layer thickness can be explained by this defect formation mechanism.