Australian soccer's reform process descended into high farce on Friday with news that another meeting to usher in the game's new guard would be aborted.

Tomorrow's general meeting was the third such gathering in two months expected to bring Sydney businessman Frank Lowy and his handpicked team of directors to power at Soccer Australia.

But the threat of court action by the three remaining SA directors has effectively made the meeting null and void.

The meeting will be adjourned as soon as it begins tomorrow morning with the NSW Soccer Association - who called the meeting - now seeking a court ruling on whether SA could invalidate any resolutions passed at it.

In a statement, SA's remaining board members - Paul Afkos, Dominic Galati and Les Avory - said, after legal advice, that the meeting was defective and invalid.

One of the key reasons given was that the NSW Soccer Association was not up to date with outstanding monies owed to SA and thus could not legally call a meeting in the first place.

The NSW Soccer Association will now challenge this in court early next week.

While the SA board members said they were happy for Lowy to come to power, only wanting to do things legally and in accordance with the organisation's constitution, NSW Soccer Association president Tom Doumanis believed the trio was just delaying the reform process for their own ends.

"He's (Frank Lowy) not going to take over, having to go to court on his first day in the job," said Doumanis, who believed 95 per cent of the game's stakeholders - the clubs and state federations - were in favour of change.

"But whatever happens he is not going to go away.

"Attempts to frustrate him out of this will not work."

David Crawford, who chaired the review into Australian soccer and recommended the Lowy ticket run the game, concurred.

"Hopefully the application by Soccer NSW will be dealt with swiftly by the court and the stakeholders' meeting quickly reconvened to install the Lowy team with the overwhelming support of stakeholders," Crawford said in a statement.

"It is about time that the current Soccer Australia board stops its petty legal obstructionism and accepts the overwhelming will of its members."

Doumanis said it was ironic that SA announced it would write off projected National Soccer League losses of $461,000 yet would seek immediate payment from state federations.

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