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In this video, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting, which are crucial for first aiders. He emphasizes that individuals have a legal responsibility for the safety and well-being of others when providing first aid, especially in professional or subcontracted roles. Duty of care involves not only delivering the service for which one is compensated but also ensuring the health and safety of the individuals involved. If an injury occurs, the first aider is primarily responsible for ensuring appropriate medical attention is provided, whether by administering first aid personally or coordinating with emergency services.