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In this tutorial, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting, emphasizing their importance in first aid scenarios, especially for those involved in employment or subcontracted roles. He explains that duty of care entails a legal responsibility for the safety and well-being of others. This means that individuals providing first aid are not only accountable for their paid services but must also ensure the health and safety of the person receiving aid. If an injury occurs, they hold the primary responsibility for administering appropriate first aid or facilitating medical attention.