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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 that understanding legal responsibilities is crucial, especially for those providing first aid as part of their employment or as self-employed subcontractors. Duty of care refers to the legal obligation to ensure the health and safety of others. This responsibility includes not only providing the paid service but also acting to ensure proper medical attention is given if an injury occurs. Michael underscores the importance of being prepared to administer first aid or seek assistance when necessary.