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In this tutorial, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting in first aid. He emphasizes the importance of understanding legal responsibilities, particularly for those providing first aid as part of their employment or self-employment. Duty of care entails a legal obligation to ensure the health and safety of others. This means that when administering first aid, one is responsible not only for the specific service provided but also for addressing any health issues that may arise during the process. If an incident occurs resulting in injury, the individual is primarily responsible for ensuring appropriate medical attention is given.