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just to add to Joel's great answer: The only way to model something hierarchy levels below sub-tasks in Jira is through issue links. You can create any issue link between any two issues, so you can always do e.g. a is parent of / is child of issue link between one sub-task and another.
The problem is that Jira doesn't naturally understand such issue link as a hierarchy level, so you won't see them nested in e.g. Jira Work Management's list view. There are, however, Marketplace apps that can help with this. E.g., my team and I work on an app named JXL for Jira in which you can configure custom issue hierarchies, based on Jira's built-in parent/child relationships, and/or based on issue links. This is how it looks in action:
Any questions just let me know,