How to best handle Imputation Credit (Australia); Tax related

[Michael Gordon]

I'm running GnuCash 2.4.13 on Windows 8.

1. Imputation Credit
Just starting to enter data and am stuck on how best to handle Imputation
credit when recording dividend income.
In Australia, those with low income tax rates can claim back tax that has
been paid by companies when they declare dividends.
A dividend statement has three elements:
Franked amount (the amount on which the company has paid tax)
Unfranked amount (the amount on which the company has NOT paid tax)
Imputation or Franking credit (the maximum amount that you may be able to
claim back from the government when filing your tax return)

So, the cash paid at dividend time is the total of Franked and Unfranked.
I know that I can record this as a split transaction.

But what to do about the Imputation Credit? As a retiree I get most if not
all of this so it is a kind of delayed income, but I'd like to keep track
of it as dividends are paid.

2. Tax related. This check box appears to be unavailable. Only viable for
US users, perhaps?

Mike.