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In this tutorial, Michael from First Aid Oz discusses the concepts of duty of care and incident reporting in the context of first aid. He emphasizes the legal responsibilities individuals have when administering first aid as part of their employment or subcontracted work. Duty of care entails a legal obligation to ensure the health and safety of others while providing a service. This responsibility includes addressing any injuries or medical situations that arise. If an incident occurs, the individual is primarily accountable for ensuring that appropriate medical attention is provided, whether through administering first aid themselves or coordinating help.