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In this 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 importance of understanding legal responsibilities, particularly for those performing first aid as part of their job or as self-employed individuals. Duty of care signifies a legal obligation to care for others, meaning that, in addition to providing contracted services, one must consider the health and safety of individuals in their care. If an incident occurs that requires medical attention, the individual providing first aid is primarily responsible for ensuring that appropriate care is given, whether by administering aid directly or coordinating further assistance.