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In this video, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting within first aid. He emphasizes the importance of understanding legal responsibilities, especially for those providing first aid in their employment or as self-employed individuals. Duty of care refers to the legal obligation to ensure the health and safety of others while delivering services. If an incident occurs that results in injury or requires medical attention, the first aider holds the primary responsibility to provide care or to ensure that appropriate attention is received. This understanding is crucial for effective first aid practice and compliance with legal standards.