"Steve Smith to me, and everyone wants to label people, is not a cheat. Steve Smith was guilty of negligence in my opinion.

"He saw something going on and he didn't stamp it out. That's a mistake of negligence.

"He's not a cheat, he's a very good person.

"And to me that's the biggest damage that's happened over the past few months."

Taylor's position on Smith could prove crucial in the future, given the CA board must rubber-stamp any captaincy appointments.

The issue of leadership will again come to the fore this week, with Australia's squad for the one-day series in England expected to be announced.

Tim Paine, 33, has been confirmed as the ongoing leader of the Test team but it is unclear if he will lead the limited-overs team after fellow wicketkeeper Alex Carey was also handed a CA contract last month.

If Paine isn't selected, 31-year-old Aaron Finch would be the likely be the front-runner given he has previously led the ODI and T20 sides.

Meanwhile, at age 28, Smith could still has the best part of his career ahead of him for Australia.

The world's No.1 ranked batsman is expected to ply his trade for Sydney grade club Sutherland this summer with a ban on domestic cricket still hanging over his head.

Recently-appointed Australia coach Justin Langer indicated this week he would welcome Smith, as well as fellow-banned players David Warner and Cameron Bancroft, back into the national team.

And Taylor, who led Australia in 50 Tests, was of the belief it would eventually help Smith's leadership.

"I think if he ever does come back and captain Australia it will make him a better captain," Taylor said.

AAP