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The flow of momentum and energy in a fluid is typically associated with dissipative transport coefficients: viscosity and thermal conductivity. Fluids that break certain symmetries such as mirror symmetry and time-reversal invariance can display non-dissipative transport coefficients called odd (or Hall) viscosities and thermal conductivities. The goal of this paper is to elucidate the microscopic origin of these dissipationless transport coefficients using kinetic theory. We show that odd viscosity and odd thermal conductivity arise when the linearized collision operator is not Hermitian. This symmetry breaking occurs when collisions are chiral, i.e. not mirror symmetric. To capture this feature in a minimalistic way, we introduce a modified relaxation time approximation in which the distribution function is rotated by an angle characterizing the average chirality of the collisions. In the limit of an infinitesimal rotation, the effect of the parity-violating collisions can be described as an emergent effective magnetic field.