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In this video tutorial, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting, emphasizing their importance in first aid, particularly for those in employment or self-employed positions. Duty of care refers to the legal responsibility one has for the well-being of others, meaning that individuals must ensure not only that their service is delivered but also that the health and safety of those they aid are prioritized. In the event of an injury or medical need, the individual is primarily responsible for providing appropriate first aid. This includes administering care when necessary and ensuring that all incidents are properly reported.