The only safe way to use a harness is with a purpose built cage. One that is built to fit you, will not fit me. There are many factors that come into play and lots of horror stories. Just like Grinder said, if you are t-boned, the harness bar becomes a safety hazard.
There have been instances where the bar has buckled forward, snapped, come through the seat and impaled the driver. If the bar is not installed at the proper height (too low) and you have a front end collision, the harness tries to straighten out under the tension of your body weight, forcing your shoulders down and compressing your spine.
If the harness is not perfectly tight, you can end up smashed in under the steering wheel.
One of the biggest hazards is being crushed by the roof. If you roll over with a harness and bar, the roof still collapses in because there is no cage. With a normal seat belt, you often end up slumped over the gear shift. With a harness on, you can't slump over and so your head and neck gets crushed by the roof.
Cheap cages are not a great idea either. Steer clear of the simple bolt in applications. If it's not welded into frame hard points, don't trust it. There is a good video online somewhere of a Mustang with a bolt in roll cage. He rolled (of course) onto the roof and the bolted in sections of the lower roll cage punched through the bottom of the car, allowing the roof to collapse anyway.
Like Grinder said, with a properly adjusted harness (and helmet), you can't move around much. This is why when you watch racing on TV and they show the cockpit camera, you will notice the rearview mirror is often a huge shaped lens that allows you to see into your blindspots without turning your head. This is why harness use is not legal for public highways.
Lastly, this might be obvious, but just in case... If you do install a harness bar, allow no one to ride in the back seat with the bar installed. Even if they are buckled in, there is a good chance that their face will impact the bar during an accident.