Toni has played just once for the first team this season - in a German Cup game - and twice for the reserve side, who play in the third tier of the German league.
The Italian forward has hinted he would no longer be willing to play in the reserves and his remarks add to van Gaal's problems this weekend.
Winger Arjen Robben limped off before half-time in Wednesday's goalless draw at home to Juventus in the Champions League while there have also been rumblings of discontent from forward Mario Gomez, who was dropped for the last two matches.
"He (van Gaal) wants me to keep playing in the third division," said Italian Toni. "I don't think I will be doing that again.
"I feel fit and it's a shame I wasn't picked against Juventus. I would love to have played against my friends from the national team."
Bayern sit seventh in the Bundesliga and have failed to score in their last two games - a 1-0 defeat by Hamburg SV last Saturday and Wednesday's match with Juventus.
Gomez, who became the Bundesliga's most expensive signing when he moved form VfB Stuttgart in May, will have to seize his chance if he is picked.
NEWS: Narked Toni edges nearer January exit
NEWS: Toni issues Bayern ultimatum
