{
  "Version": "2012-10-17",
  "Id": "arn:aws:sqs:us-east-1:930XXXXXX332:task-queue/SQSDefaultPolicy",
  "Statement": [
    {
      "Sid": "Sid1487598389851",
      "Effect": "Deny",
      "Principal": "*",
      "Action": "SQS:*",
      "Resource": "arn:aws:sqs:us-east-1:930XXXXXX332:task-queue",
      "Condition": {
        "ArnNotEquals": {
          "aws:SourceArn": "arn:aws:iam::930XXXXXX332:user/test-sqs"
        }
      }
    },
    {
      "Sid": "Sid1487599825058",
      "Effect": "Allow",
      "Principal": {
        "AWS": "arn:aws:iam::930XXXXXX332:user/test-sqs"
      },
      "Action": "SQS:*",
      "Resource": "arn:aws:sqs:us-east-1:930XXXXXX332:task-queue"
    }
  ]
}

"Condition": {
        "NotPrincipal": {
             "AWS": "arn:aws:iam::930XXXXXX332:user/test-sqs"
        }
  }

Allow: user1, user2
Deny: *