"Scenario is my mother has a quite small amount of super, she has decided to trust me in getting it away from the managed super fund and into her own SMSF, with the hope of just a few extra thousand can be drawn down each year....currently she draws down approx 7k of her 130k total."
Maybe I did not understand your comment but there is no need to set up a SMSF to draw down extra funds. If that is the objective it may be better to leave funds where they are an avoid the admin.
