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Statements of Changes in Net Assets - USD ($)
$ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2014
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2014
Statement of Partners' Capital [Abstract]        
Net Assets - Opening Balance [1],[2] $ 30,096,869 $ 24,612,170 [3] $ 30,096,869  
Shareholders' Equity (Deficit) - Opening Balance [4] 0   0 $ (2,979,854)
Creations   20,832,493 6,447,849 [1] 5,893,107
Redemptions   (10,102,639) (9,247,346) [1] (11,209,535)
Net investment loss (28,537) (127,076) (110,014) [1] 0 [4]
Net realized gain/(loss) from investment in gold sold to pay expenses (899) 614 (5,170) [1] 0 [4]
Net realized gain/(loss) from gold distributed for the redemption of shares (106,862) (6,601) (447,044) [1] 0 [4]
Net change in unrealized appreciation/(depreciation) on investment in gold (333,228) 5,084,486 (2,122,974) [1] (477,254) [4]
Net income/(loss) $ (469,526) 4,951,423 (2,685,202) [1] (230,386) [4]
Adjustment of Redeemable Shares to redemption value   0 0 [1] 3,210,240 [4]
Shareholders' Equity (Deficit) - Closing Balance [4]       0
Net Assets - Closing Balance   $ 40,293,447 $ 24,612,170 [1],[2],[3] $ 30,096,869 [1],[2]
[1] Effective October 1, 2014, the Trust adopted the financial presentation provisions for an investment company. See note 2.2 to our audited financial statements.
[2] The Trust reclassified redeemable capital shares as of September 30, 2014 into net assets as part of its transition to investment company accounting effective October 1, 2014. See note 2.2 to our audited financial statements. The opening balance for the year ended September 30, 2014 represents Shareholders' Deficit.
[3] Effective October 1, 2014, SPDR® Gold Trust (the "Trust") adopted the financial presentation provisions for an investment company. See note 2.2 to our audited financial statements.
[4] Represents audited statement of changes in shareholders' equity/(deficit) for the year ended September 30, 2014.