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In this video, 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 of individuals providing first aid, especially in employment or subcontracted situations. Duty of care entails a legal obligation to ensure the health and safety of others. This includes not only delivering the service one is paid for but also taking responsibility for the health outcomes of those involved. If an incident occurs requiring medical attention, the individual is responsible for ensuring that appropriate care is provided, whether through administering first aid themselves or seeking help.