Resolution:
Yes, you can create an ACL on a dynamic queue if there is a static queue, which is a "parent" of that dynamic queue in the configuration file (queues.conf).

For example, if you have the following specified in queues.conf:

queue.test.> secure

In acl.conf,

QUEUE=queue.test.1 USER=john PERM=receive,send

Or use tibemsadmin tool:

grant queue queue.test.1 user=john send,receive

Then user "john" can create, send, and receive into queue “queue.test.1”, while other users won't be allowed to.