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In this tutorial, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting, emphasizing their importance in first aid scenarios. He highlights that individuals have a legal responsibility for the safety and well-being of others, particularly when providing first aid in employment or subcontracted roles. Duty of care entails not only delivering the intended service but also considering the health and safety of the individuals involved. If an incident occurs requiring medical attention, the first aider is primarily responsible for ensuring that appropriate care is provided, whether by administering first aid personally or coordinating with others.