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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 subcontracted work. Duty of care means having a legal obligation to ensure the health and safety of others. This responsibility includes not only delivering the service but also addressing any medical needs that arise. If an individual is injured, the person providing first aid is primarily responsible for administering help or ensuring appropriate medical attention is provided.