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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. He explains that individuals have a legal responsibility for others' well-being, particularly in professional contexts, including employment and self-employment. Duty of care entails not only providing contracted services but also prioritizing the health and safety of individuals receiving assistance. If an injury occurs, the first aider is primarily responsible for ensuring appropriate medical attention is provided, which may involve administering first aid themselves. Understanding these responsibilities is crucial for effective first aid practice.