Dec 21 (Reuters) - Canada"s cloud-based software company Dye & Durham Ltd (DND.TO) said on Tuesday it will acquire Australia-listed share registry firm Link Administration Holdings Ltd (LNK.AX) for about C$3.2 billion ($2.48 billion). The deal will give Dye & Durham access to Link"s prized 43% stake in online realty firm PEXA Group Ltd (PXA.AX), which listed on the Australian stock market in July after Link rejected a bid for the company by KKR & Co (KKR.N). Dye & Durham will offer Link A$5.50 in cash for each share, a 14.8% premium to the company"s last traded price on Dec. 21, after which the stock went on a trading halt. The bid was higher than Carlyle Group Inc"s (CG.O)offer for Link last month. Link said it had not received any binding offers from the U.S.-based private equity firm after a period of due diligence. read more Carlyle declined to comment. ($1 = 1.2908 Canadian dollars)