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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, especially for those employed or subcontracted in such roles. Duty of care refers to the legal responsibility to ensure the health and safety of others while providing first aid. This includes not only the act of giving first aid but also the obligation to address any potential injuries or medical issues effectively. In situations where someone is injured, the individual providing aid must ensure proper medical attention is administered, whether that involves direct intervention or seeking further assistance.