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In this tutorial, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting in first aid. He emphasizes the legal responsibilities of individuals providing first aid, especially in professional settings, such as employment or self-employment. Duty of care entails a legal obligation to ensure the health and safety of others while delivering services. This means that if an incident occurs where someone is injured or requires medical attention, the first aider is primarily responsible for providing necessary care or seeking further medical assistance. Understanding these responsibilities is crucial for anyone involved in first aid.