Humans permanently monitor others' behaviour and reason about their goals and intentions. Recent studies provided evidence suggesting that a very simple mechanism might underlie these functions. When observing stereotypic actions of others, goal inference seems to work through internal simulation of these actions in the self. However, less is known about the functional mechanisms and brain areas that are involved in inferring goals from others' actions when these actions are not stereotypic. Here we investigated the neural processes that are involved in goal inference processing of simple, non-stereotypic actions using functional brain imaging. We developed a paradigm in which we compared four simple finger lifting movements that differed in plausibility and intentionality as varied by action context. We found three regions that seem to be involved in goal inference processing of non-stereotypic implausible actions: (1) The superior temporal sulcus, (2) the right inferior parietal cortex, at the junction with the posterior temporal cortex (TPJ), and (3) the angular gyrus of the inferior parietal lobule. In line with teleological reasoning accounts of action understanding, inferring others' goals from non-stereotypic actions seems to be the outcome of context-sensitive inferential processing. In agreement with previous findings, we found the mirror system to be more strongly activated for intentionally produced actions [Iacoboni, M., Molnar-Szakacs, I., Gallese, V., Buccino, G., Mazziotta, J.C., Rizzolatti, G., 2005. Grasping the intentions of others with one's own mirror neuron system. PLoS Biol. 3, e79.], indicating an involvement of the IFG in representing intentional actions. Our findings support the idea that goal inference processing for non-stereotypic actions is primarily mediated by reasoning about action and context rather than by a direct mapping process via the mirror system.