Sub-tasks work like tasks, so you can:
Comment on them
Assign them to someone
Link them to items in your client portal (folders, files, links, etc.)
Attach files to them, etc.
To create sub-tasks, follow these steps:
Select an existing task and click on the small icon:
Enter the information for your sub-task, assign it if needed to a team member or a client (you can even add files):
Here's how your subtask looks from your side:
And this is how it looks from your client's side: