But he says he has to manage the players carefully because they were hugely disappointed and frustrated by the decision.
"The players were very vocal in their thoughts but, as a coach, I have to channel that aggression and turn it into a positive for the players," he said.
"It is a challenge for me as a coach and, psychologically, it is hard when the players know they have done well and for the carpet to be pulled from their feet. But, to be fair, they have dug deep and they are a great group to deal with."
WaiBOP have to regroup quickly and focus on playing Waitakere, one of the top clubs in New Zealand.
"Waitakere were in the O-League last year and are steeped in history," Smith said. "They have a strong tradition of doing well domestically since the national league started. They are a big drawcard to get them playing here in Tauranga.
"For us, it will be a tough game and they will be favourites. We will be the underdogs but that is a tag we will relish and we are looking forward to the game. "Their midfield in particular is strong. You look through their line-up with David Mulligan, Tom Biss and Chris Bale, and they are well led at the back by Brian Shelley, all top-class players.
"We have to regroup and look to nullify the threats they have," Smith said.
Match info
What: ASB Premiership, WaiBOP United v Waitakere United.
When: Tomorrow, 3pm.
Where: Links Avenue, Mount Maunganui.