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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 importance of understanding legal responsibilities, especially for individuals providing first aid as part of their employment or subcontracting. Duty of care means having a legal obligation to ensure the health and safety of others. This responsibility includes not only delivering paid services but also addressing any injuries or medical needs that may arise. Ultimately, if an incident occurs requiring medical attention, the individual providing first aid is primarily accountable for ensuring appropriate care is administered.