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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 contexts. He emphasizes the legal responsibilities of individuals providing first aid, particularly in employment or subcontracted roles. Duty of care involves a legal obligation to ensure the health and safety of others while delivering services. In the event of an injury or medical emergency, the individual is primarily responsible for administering first aid and ensuring appropriate care is provided. This highlights the importance of understanding these responsibilities to manage incidents effectively and protect the well-being of others.