import re
p = re.compile(r'(?=\t)((?:.|\n\t+)*)', re.MULTILINE)
test_str = "SELECT\n\tSELECT select1\n\tFROM\n\t\tSELECT A\n\t\tFROM B\n\t\tWHERE C\n\tWHERE X\nFROM\n\tSELECT from1\n\tFROM from2\n\tWHERE from3\nWHERE\n\tSELECT child1\n\tFROM child2"
print(re.findall(p, test_str))
aW1wb3J0IHJlCnAgPSByZS5jb21waWxlKHInKD89XHQpKCg/Oi58XG5cdCspKiknLCByZS5NVUxUSUxJTkUpCnRlc3Rfc3RyID0gIlNFTEVDVFxuXHRTRUxFQ1Qgc2VsZWN0MVxuXHRGUk9NXG5cdFx0U0VMRUNUIEFcblx0XHRGUk9NIEJcblx0XHRXSEVSRSBDXG5cdFdIRVJFIFhcbkZST01cblx0U0VMRUNUIGZyb20xXG5cdEZST00gZnJvbTJcblx0V0hFUkUgZnJvbTNcbldIRVJFXG5cdFNFTEVDVCBjaGlsZDFcblx0RlJPTSBjaGlsZDIiCiAKcHJpbnQocmUuZmluZGFsbChwLCB0ZXN0X3N0cikp