Size of tyres, design, mounting, weight of boat, planned type of surfaces for rolling over, all factor into the necessary thickness. No way would I go less than 10 gauge, but I am probably the wrong person to ask, as I overbuild most everything. I used 3/16" for the mounts and the legs, but I have 19" (49cm) tyres, that requires very long legs. My axles are 1" x 1/4". I spent waaaay more than a pair of Zodiac wheels, but there is really nothing made to roll my heavy boat across a soft sand beach. Building is not always cheaper.
What do you plan to use for tyres? Got a link to the tyres? Axle size? How do you plan on mounting them to the boat?
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