diff --git a/src/backends/gpuFsa/GpuFsaTensorHandleFactory.cpp b/src/backends/gpuFsa/GpuFsaTensorHandleFactory.cpp
new file mode 100644
index 0000000..c1a34d2
--- /dev/null
+++ b/src/backends/gpuFsa/GpuFsaTensorHandleFactory.cpp
@@ -0,0 +1,112 @@
+//
+// Copyright © 2022-2023 Arm Ltd and Contributors. All rights reserved.
+// SPDX-License-Identifier: MIT
+//
+
+#include "GpuFsaTensorHandle.hpp"
+#include "GpuFsaTensorHandleFactory.hpp"
+
+namespace armnn
+{
+
+using FactoryId = ITensorHandleFactory::FactoryId;
+
+std::unique_ptr<ITensorHandle> GpuFsaTensorHandleFactory::CreateSubTensorHandle(ITensorHandle& parent,
+                                                                            const TensorShape& subTensorShape,
+                                                                            const unsigned int* subTensorOrigin) const
+{
+    arm_compute::Coordinates coords;
+    arm_compute::TensorShape shape = armcomputetensorutils::BuildArmComputeTensorShape(subTensorShape);
+
+    coords.set_num_dimensions(subTensorShape.GetNumDimensions());
+    for (unsigned int i = 0; i < subTensorShape.GetNumDimensions(); ++i)
+    {
+        // Arm compute indexes tensor coords in reverse order.
+        unsigned int revertedIndex = subTensorShape.GetNumDimensions() - i - 1;
+        coords.set(i, armnn::numeric_cast<int>(subTensorOrigin[revertedIndex]));
+    }
+
+    const arm_compute::TensorShape parentShape = armcomputetensorutils::BuildArmComputeTensorShape(parent.GetShape());
+
+    // In order for ACL to support subtensors the concat axis cannot be on x or y and the values of x and y
+    // must match the parent shapes
+    if (coords.x() != 0 || coords.y() != 0)
+    {
+        return nullptr;
+    }
+    if ((parentShape.x() != shape.x()) || (parentShape.y() != shape.y()))
+    {
+        return nullptr;
+    }
+
+    if (!::arm_compute::error_on_invalid_subtensor(__func__, __FILE__, __LINE__, parentShape, coords, shape))
+    {
+        return nullptr;
+    }
+
+    return std::make_unique<GpuFsaSubTensorHandle>(PolymorphicDowncast<IClTensorHandle*>(&parent), shape, coords);
+}
+
+std::unique_ptr<ITensorHandle> GpuFsaTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo) const
+{
+    return GpuFsaTensorHandleFactory::CreateTensorHandle(tensorInfo, true);
+}
+
+std::unique_ptr<ITensorHandle> GpuFsaTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo,
+                                                                             DataLayout dataLayout) const
+{
+    return GpuFsaTensorHandleFactory::CreateTensorHandle(tensorInfo, dataLayout, true);
+}
+
+std::unique_ptr<ITensorHandle> GpuFsaTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo,
+                                                                             const bool IsMemoryManaged) const
+{
+    std::unique_ptr<GpuFsaTensorHandle> tensorHandle = std::make_unique<GpuFsaTensorHandle>(tensorInfo);
+    if (!IsMemoryManaged)
+    {
+        ARMNN_LOG(warning) << "GpuFsaTensorHandleFactory only has support for memory managed.";
+    }
+    tensorHandle->SetMemoryGroup(m_MemoryManager->GetInterLayerMemoryGroup());
+    return tensorHandle;
+}
+
+std::unique_ptr<ITensorHandle> GpuFsaTensorHandleFactory::CreateTensorHandle(const TensorInfo& tensorInfo,
+                                                                             DataLayout dataLayout,
+                                                                             const bool IsMemoryManaged) const
+{
+    std::unique_ptr<GpuFsaTensorHandle> tensorHandle = std::make_unique<GpuFsaTensorHandle>(tensorInfo, dataLayout);
+    if (!IsMemoryManaged)
+    {
+        ARMNN_LOG(warning) << "GpuFsaTensorHandleFactory only has support for memory managed.";
+    }
+    tensorHandle->SetMemoryGroup(m_MemoryManager->GetInterLayerMemoryGroup());
+    return tensorHandle;
+}
+
+const FactoryId& GpuFsaTensorHandleFactory::GetIdStatic()
+{
+    static const FactoryId s_Id(GpuFsaTensorHandleFactoryId());
+    return s_Id;
+}
+
+const FactoryId& GpuFsaTensorHandleFactory::GetId() const
+{
+    return GetIdStatic();
+}
+
+bool GpuFsaTensorHandleFactory::SupportsSubTensors() const
+{
+    return true;
+}
+
+MemorySourceFlags GpuFsaTensorHandleFactory::GetExportFlags() const
+{
+    return MemorySourceFlags(MemorySource::Undefined);
+}
+
+MemorySourceFlags GpuFsaTensorHandleFactory::GetImportFlags() const
+{
+    return MemorySourceFlags(MemorySource::Undefined);
+}
+
+} // namespace armnn
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