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In this video tutorial, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting in the context of first aid. He emphasizes the legal responsibilities that individuals have when providing first aid, especially in professional settings such as employment or self-employment. Duty of care entails a legal obligation to ensure the health and safety of others while delivering care. This means that if an individual is injured or requires medical attention, the first aider is primarily responsible for addressing the situation, which may involve administering first aid personally or ensuring appropriate medical support is provided. Understanding these responsibilities is crucial for effective first aid practice.