Simon Coveney (Cork South Central, Fine Gael) | Oireachtas source

That is basically my understanding. In this context "acute" means serious, urgent and requiring attention. That is the Webster's Dictionary meaning of the word "acute". It applies if an animal is injured, suffering or in a state of acute neglect or distress. In other words, if the matter is serious, urgent or requiring attention as a result of an animal's distress or neglect, an authorised officer may take measures.