South Africa finance minister Pravin Gordhan has announced a new top tax bracket of 45% in his 2017 budget.

The new tax bracket applies to annual incomes of more than 1.5m rand ($114,000; £91,000) and will hit around 100,000 people.

Mr Gordhan is battling weak tax receipts which, during the current financial year have been 30bn rand ($2.3bn, £1.8bn) less than expected.

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