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Michael from First Aid Oz discusses the concepts of duty of care and incident reporting in first aid. He emphasizes the importance of understanding legal responsibilities, especially for those providing first aid in employment or as self-employed individuals. Duty of care entails a legal obligation to ensure the health and safety of others while rendering aid. This means being responsible not only for the service provided but also for addressing any injuries or medical needs that may arise. If an incident occurs, the individual has a primary responsibility to ensure that appropriate first aid is administered or that necessary medical attention is sought.