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If I'm not going to work on an action anytime soon, but I don't want to hide it permanently, I'll set the Start Date to a time when I might reasonably actually work on it. I'm not sure if if this is an approved-of practice, but it's what I do. :)

If, on the other hand, I have an action that's conceptually simple enough to be a single action, but too time-consuming to do in one sitting, I'll make it a repeating action. ("Spend twenty minutes reading _GTD Primer_.", set to Start Again in two days, for example.)

Gardener