I'm having the same problem. Has anyone gotten this to work?
SQS attached policies use the queue's own ARN as the Resource, Terraform seems to try to create the queue and the policy in a single step, rather than allow a dependency (i.e. create_queue_policy depends_on create_queue) which seems like it would require the policy to be another resource. Hopefully I'm missing something or this is a fundamental problem with the implementation of sqs policies in Terraform. For now I'm creating the policies with an empty Resource string and manually updating them from the console.
An interesting side note - if you enter a SQS policy directly in the web interface, if you leave the Resource string blank or put something other than the correct ARN in there, it seems to automatically update the Resource value to be the correct ARN. However when created via Terraform it leaves the empty Resource value intact.