If you are on the Cloud, you will need to do this in the workflow as the standard Permissions are not 'granular' enough to separate Tasks from Subtasks, etc...
You will need to create a Permissions scheme for the project you want to do this for, as you probably do not want to do this on the default schema.
You will need to create separate workflows for Task vs SubTasks and add validators that check the role of a user before allowing them to perform the Create Transition (You will need to use the following trick - it's not going to be the standard approach)
Now the 'Tricky' part;
Assign an unused permission (for example: one of the time tracking permissions if you use story points) to the PO and another unused permission to the Scrum Master. In the Create Transition Modify the Permission Validator to check for the permission you used instead of the Create Issues permission (this is because the Create Permissions don't care what the issue type is).
There's a write up about this somewhere, if you need more let me know.
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