"If they say to me, 'Do you think Carlton tanked?', I would say, 'I don't think they did'." Liberatore told radio station SEN.
Liberatore stressed that he had a good relationship with the Carlton Football Club and its coaching staff.
"Certainly, I've got nothing against the Carlton Football Club," he said.
"People don't realise myself and Brett Ratten got on very very well as assistant coaches under Denis Pagan in a tough year. We had lunch together often and talked about football.
"Greg Swann in his press conference and the Carlton Football Club did say to me that we left on good terms. And we did leave on good terms."
Despite Liberatore's backflip, the AFL reaffirms its intention to speak to the ex-Carlton assistant coach regarding his earlier claims.
"I have said in the past, and I know people want to take me up on it, but I actually find it really abhorrent that people are accusing a club, and various people who I've got very high regard for, of actually losing games and having people call them cheats," AFL chief Anderew Demetriou said.
"If someone wants to get up and call a club cheats, or anyone at a club a cheat, they should substantiate that."